Liana Held is the Chief Executive Office of Liana Limited (Ltd), a company that provides accounting services and human resources, located in Oakland, California. Ms. Held specializes in financial, tax, managerial, nonprofit, trust and cost accounting. She has spent considerable time working with governments, collectives, dispensaries, growers and patients. Ms. Held also currently designs curriculum and has written a course entitled Cost Accounting for Cannabis, at Oaksterdam University as an instructor in Oakland, CA. Ms. Held has been a featured speaker on the topic of Medical Cannabis Legislation and taxation, for the Seattle Hemp Fest in Seattle, Washington, Canna Fest Prague in the Czech Republic and the High Times Cannabis Cup in Amsterdam, the Netherlands. Participated in the organizing of the California National Organization of Marijuana Laws “Cannabis in California: Ending the 100 Year War” in San Francisco, CA , and moderated The State of the Medical Marijuana Industry panel during the conference. She is also o member of the Board of Directors of the California National Organization of Marijuana Laws (D.B.A. California Chapter of the National Organization for the Reform of Marijuana Laws). An associate with the American Bar Association, Ms. Held is a member of the American Institute of Professional Bookkeepers, National Cannabis Industry Association and the Medical Cannabis Association. Additionally, she has served as a Commissioner on the City of Berkeley Medical Cannabis Commission, Berkeley, CA. Furthermore, she facilitated the only recount in the nation on the Diebold Election System electronic voting machines, which resulted in the measure being placed back on the ballot. Ms. Held attended the University California Berkeley Extension program studying accounting and tax. She also attended MCLE courses taught by David Gaw, an acclaimed Estate and Trust expert. Additionally, Ms. Held has taken MCLE instruction from the Cannabis Law Institute. Ms. Held has also received extensive private training from established attorneys and certified public accountants with a focus on the Internal Revenue Code Section 280e.