Our Story


A Boutique CPA Firm

Providing Assurance & Advisory Services to the Lower Middle-Market

CM3 Advisory is a boutique CPA firm focused on providing assurance and advisory services to lower middle-market private companies, their owners, and private equity firms. Our clients typically seek a specialized skill set, geographical or industry contacts, and concierge-level service. They can lean on us to help them get to where they want to be.

We are geographically agnostic.

Industries Served:

  • Private equity funds and independent sponsors
  • Manufacturing & distribution
  • Aerospace & Defense
  • Food and beverage
  • Technology & life sciences
  • Business services
  • Employee benefit plans
Supporting the Business Owner

Our Core Values

We are here to support the business owner, the backbone of the American economy, and we are here to support their families, employees, and their organizations. Our firm believes that we place our clients and our people above everything else. Our following core values, help guide us through the process:

  • Do the right thing
  • Passion
  • Excellence
  • Constant learning
  • Leadership by example

Carlos Martinez, CPA


Carlos Martinez is the founder of CM3 Advisory. Carlos has more than 17 years of experience in accounting, auditing, transaction advisory services, and general financial consulting.

Carlos’ areas of expertise include financial accounting and reporting, SEC compliance, auditing, business combinations, and operational efficiency opportunities, as well as assisting clients on mergers, acquisitions, and recapitalizations. He also has expertise in providing private equity groups, independent sponsors, strategic buyers, and business owners with transactional due diligence (“quality of earnings”), resolving post-deal integration issues, and working capital settlement calculations and disputes.

Over the course of his career, Carlos has worked with various accounting firms ranging from boutique to super regional. His experience allows him to deliver a customer service experience that focuses on efficiency and is right-sized for lower middle market companies while still maintaining the highest degree of technical proficiency and adhering to all professional standards.

Many of Carlos’ current and past clients have had significant international operations. Carlos has extensive experience providing audit and due diligence engagements that include a substantial international component.

Carlos is very active in the San Diego community through his involvement in organizations such as the Association for Corporate Growth and Corporate Directors’ Forum. Carlos is also a domain expert at San Diego State University’s Zahn Innovation Platform Launchpad, where he mentors student entrepreneurs on accounting and finance matters.

The San Diego Business Journal recognized Carlos as one of San Diego’s Top Business Leaders under 40 in 2019.

Professional Associations:

  • American Institute of Certified Public Accountants
  • California Society of Certified Public Accountants
    (San Diego Chapter-Board of Directors 2012-2013
  • State Council Member (2012-2013)


  • San Diego State University-B.S. Business Administration, emphasis in Accounting, 2003


  • Certified Public Accountant, California, North Carolina

Industry Leadership:

  • Association for Corporate Growth, San Diego Chapter Sponsorship Committee (2021-present)
  • Private Equity Advisory Council (2019—Present)
  • Programs Committee Co-chair 2017-2018
  • Corporate Directors Forum-Membership Committee
    (2018 – 2019)
  • Accounting Day-Planning Committee (2018-present)
  • Aerospace & Defense Forum
  • National Defense Industrial Association
  • Risk Management Association – Young Professionals Committee Member, (2011-2012)
Director, Consulting

German Beas


German is responsible for overseeing client engagements that include consulting, transactional and ongoing outsourced accounting and controller services. He also oversees all of our cross-border / LATAM consulting engagements.

Prior to CM3 Advisory, German was an audit supervisor with over eight years of experience. In this role he was responsible for coordinating all audit activities, providing the team with clear and frequent status reports and ensuring that project timelines and budgets are met. Prior to joining Haskell & White, German spent over four years with KPMG Mexico, a Big Four accounting and consulting firm in Tijuana, Mexico as a supervising senior associate where one of his clients was a major hotel chain in Mexico. German thrives on understanding the client’s business and objectives, so the execution of the day-to-day activities provides value to the client.

German has served clients in a wide range of industries, both public and private, including hospitality, manufacturing, distribution, life science and technology. He has extensive experience in financial accounting, compliance, external auditing, and operational efficiency. He also strives to provide his clients with value-added services, such as information on the latest updates on accounting standards and best practices.

Industry Leadership:

  • Association for Corporate Growth, San Diego
  • California Society of CPAs
  • American Institute of CPAs

We can help you get where you want to be.