FM/CV [ fmcv@martinezpa.com ]

TRANSITION STATEMENT

Following the recent sale of my accounting practice, I am seeking a new chapter to apply 25+ years of 'first-world' executive financial leadership. I offer a seasoned perspective, a vast network of professional resources, and a deep history of practice ownership.

CORE COMPETENCIES & KEYWORDS

PROFESSIONAL EXPERIENCE

Frank Martinez, P.A. — Owner / Principal Accountant | 2000 – 2026

· Sold practice in 2026 following 25+ years of growth; sustained 0,000 + clients across multi-office locations, multiple business activity codes/NAICS (various) industries and various levels of revenue and size.

· Delivered full-scale Controller/CFO services including COA creation, monthly close, and financial forecasting.

· Utilized Talent Agent License to specialize in entertainment accounting: tour accounting, influencers, recording studios, and labels.

· Led forensic accounting and investigative support for IRS Criminal Investigation defense and litigation, Forensic accounting and documentation-heavy support for attorneys/law firms, including matters involving IRS Criminal Investigation contexts; investigation and reporting discipline.

· Maintained rigorous compliance for Florida Bar IOTA trust accounts and international information reporting.

· Integrated AI agents and LLMs for operational efficiency, context engineering, and data resolution.

Interim CFO / Executive Advisor | (Various Engagements) 1996-1999

· Provided fractional CFO leadership for South Florida law firms/ Software Developer and diverse business entities, cash management, reporting support, control stabilization, and trust accounting alignment (including IOTA trust considerations).

Royal Caribbean Cruise Line — Accounting 1993-1996

· Held multiple roles across treasury and accounting functions (AP/AR/Cash Mgmt/Voyage/Casino) supporting enterprise-scale finance operations and control environments.

· ADDITIONAL CORE SKILLS (continued)

· ADDITIONAL CORE SKILLS (continued)

Internal audit | Risk management | Cash/Revenue management | Forecasting | Budgeting Dynamic/Static | Cost accounting | Fixed assets | Inventory management | A/R | A/P | Collections | Merchant account reconciliation | Write-up services | Client funds| Hold Account/Lock Box | IOTA trust accounting | Florida Bar trust accounting | Forensic accounting support | Investigations (Valuation/Family/Fraud/Business M&A | Litigation support | agreed-upon procedures (AUP) support | IRS, IRC knowledge base | Treasury | Avalara | Tax Jar | Internal Manual Payroll | (Technology) ADP | Paychex | WISP | Document management (Client/Customer) | Data organization | SQL Build and Data Program | QuickBooks | Proseries | Sage | Xero | Wave | Fresh Books | Microsoft 365 and Business Suite | Adobe | Shopify | Square | Toast | Stripe | Margin Edge | OFAC | FATCA | FinCEN | FINRA | FBAR | 5471 | 5472 | 8938 | 3520 | 3520-A | 1116 | 1042 | 1120 | 1120S | 1065 | 1040 | 8832 | 2553 | 966 | Partnership allocations (weighted allocation) | Sec. 704 special allocations | Real estate accounting | Hospitality accounting | Entertainment accounting | Tour accounting | Influencer royalty accounting | Recording studio & Record Label accounting specialist | EBIDTA review and projection | Aviation accounting | FAA Part 91 | FAA Part 135 | DoD, FAR, DCAA, SFIS, DCMA, Contractor accounting (Awards Reporting/Compliance) support | RFP financials | Art/collectibles inventory accounting | AI agents | LLM interface write/and apply | Prompt engineering | Context engineering | OSINT | Open Source Intelligence | tradecraft | Indirect Rates Calculations & Job Cost Reporting | Rate Analysis Over/Under || Project Cost Reports (Spend & Monitoring) | Customer & Job Profitability Reporting Monthly Review & Strategy Session with Account Executive | ICP Incurred Cost Proposal Support

· APPLICATION SCOPE OF WORK SCENARIO

Controls/risk: implement internal controls, monitoring routines, WISP-aligned practices; document management and secure data workflows. Responsible for daily as fractional CFO; tasks, such as banking and transfer related ledgers.

Compliance/tax: historical federal/state/international tax remediation; multi-state filings; multi-state & county sales tax reporting; tangible tax reporting; entity structure and elections.

My work frequently involves complex, high-scrutiny environments where accuracy, organization, and traceability matter (including forensic engagements and support contexts related to IRS Criminal Investigation matters).

On the International side, I have long-standing experience with information reporting and cross-border compliance (including FBAR and Forms 5471/5472/8938/3520/3520-A/1116/1042), and I’m comfortable supporting organizations that operate within OFAC/FATCA/FinCEN/FINRA-aware environments. In addition, I’ve built secure, repeatable workflows around document management and data organization, including WISP protocol practices.

While I do not hold a CPA, I’ve earned trust through results—leading teams, advising owners/executives, and building finance functions that stand up to operational demands and external scrutiny.

CPA: Not held

Accounting Degree: Not Held

LICENSES & CREDENTIALS

Florida Notary Public | (FL DBPR) Licensed Talent Agent (Casting / Tour Accounting / Entertainment) | Florida Bar Trust IOTA Specialist, OS INT Certification

References provided upon interview