A. As used in this section, "licensed" and "marijuana establishment" have the same meanings as provided in § 4.1-600.
B. A CPA, CPA firm, or officer, director, or employee of a CPA or CPA firm that provides accounting services to a licensed marijuana establishment shall not be held liable pursuant to any state law or regulation solely for providing such accounting services.
C. Nothing in this section shall require a CPA or CPA firm to provide accounting services to a licensed marijuana establishment.