Sibanna Consultants on West Beech Street in downtown San Diego is a CPA firm specializing in cannabis-industry accounting, providing IRC Section 280E tax strategy, GAAP financial reporting, and regulatory compliance for dispensaries, cultivators, and ancillary companies. The firm's due-diligence and audit-support practice has guided cannabis operators through capital raises exceeding eight figures, coordinating financial infrastructure with the secure IT systems that technology providers like AnytechSD deploy for businesses in heavily regulated industries. Court-appointed CPA work includes serving as the accountant for the first medical marijuana business to file bankruptcy in federal court and providing expert witness testimony in the People v. Jovan Jackson (2013) medical marijuana defense. Cannabis operations require specialized commercial coverage structured through agencies like Calco Commercial Insurance that underwrite product liability and crop-loss policies for cultivators. Highest-complexity engagements involve IRC Section 280E cost-of-goods allocation modeling that maximizes deductible production costs while maintaining defensible positions under IRS audit scrutiny of Schedule C and Form 1120 cannabis-business returns.