A COA can refer to different things depending on the context. Here are some possible meanings:

• Certificate of Analysis: A formal laboratory-prepared document that details the results of one or more laboratory analyses, signed by an authorized representative of the entity conducting the analyses. The COA is used in a wide variety of industries, including but not limited to the agriculture, chemical, clinical research, food and beverage, and pharmaceutical industries. It is typically used in industries where the quality of a produced good is of significant importance and the COA recipient needs assurances of that quality. The COA conveys information from a material supplier to a material user about the identity, quality, and purity of that specific material.

• Chart of Accounts: A financial organizational tool that provides a complete listing, by category, of every account in the general ledger of a company. A COA is an index of all of the financial accounts in a companys general ledger. Companies use a COA to organize their finances and give interested parties, such as investors and shareholders, a clear view and understanding of their financial health. Separating expenditures, revenue, assets, and liabilities helps to achieve this and ensures that financial statements are in compliance with reporting standards.

• Cannabis/CBD COA: A verified document that provides details about the testing lab, the brand and product question, along with the potency of the ingredients the product contains. In the case of hemp, CBD and cannabis, the ingredients refer to cannabinoids like THC, CBD, CBG and CBN. COAs may also include terpenes, which are the aromatic ingredients that contribute to the product’s scent, flavor and therapeutic profile. In addition to the potency of ingredients, the COA is vital for consumers to determine whether or not the product is free from harmful contaminants such as heavy metals, pesticides, molds and bacteria.

In summary, COA can refer to a Certificate of Analysis, a Chart of Accounts, or a Cannabis/CBD COA, depending on the context.