CM3 Advisory

About CM3 Advisory

CM3 Advisory is a San Diego boutique CPA firm providing assurance, transaction advisory, financial reporting, and consulting services for lower middle-market private companies, business owners, private equity firms, and family offices. The firm works with organizations facing significant financial and operational decisions, including preparing for a sale, evaluating an acquisition, raising capital, improving reporting processes, implementing an ERP system, or expanding manufacturing operations into Mexico.

Its service model is designed for assignments that require more than routine bookkeeping or tax preparation. CM3 Advisory focuses on accounting, assurance, due diligence, finance leadership, and operational reporting needs that can affect a company’s ability to obtain financing, complete a transaction, support investors, or make informed growth decisions. Clients may seek specialized CPA support when they need stronger financial statements, better internal processes, assistance with a complex deal, or interim financial leadership without building a full in-house team immediately.

M&A Sell-Side and Buy-Side Advisory

Mergers and acquisitions often bring close attention to a company’s historical financial results, accounting practices, working capital, projections, controls, and reporting processes. CM3 Advisory provides both sell-side and buy-side M&A advisory services to help companies, owners, and investors work through the financial aspects of a proposed transaction.

For owners considering a sale, recapitalization, or liquidity event, sell-side advisory can help prepare financial information for buyer review and identify issues that may need to be addressed before or during due diligence. CM3 Advisory supports tailored due diligence and specialty transaction advisory work, including working capital calculations, quality of earnings analysis, financial projections, and other financial reporting matters. This can be relevant for businesses that have grown quickly, operate through multiple entities, or need to improve the organization of their financial information before entering a formal transaction process.

The firm’s buy-side advisory services are intended for private equity firms and other acquisition-focused organizations reviewing platform investments or add-on acquisitions. CM3 Advisory provides GAAP and audit expertise to help address accounting issues associated with newly acquired companies and support financial reporting across portfolio businesses. The firm can also work with an acquired company’s management team and accounting department to prepare the organization for a transaction process.

Transaction readiness is often important before a company begins negotiations with a buyer, lender, or investor. Businesses planning to raise growth capital, seek bank financing, enter a new market, acquire another company, or pursue an eventual exit may benefit from assessing their accounting records and reporting practices early. CM3 Advisory helps clients build a financial foundation that can better support due diligence and post-transaction requirements.

Assurance, Audits, and Reviews

CM3 Advisory provides assurance services, including audit and review engagements for private and public companies. Financial statements can be central to lending relationships, investment activity, ownership transitions, board oversight, reporting obligations, and strategic planning. An audit or review may be required by a lender or investor, but it can also provide management with a clearer view of the company’s financial position and accounting processes.

The firm takes a right-sized approach to assurance work for businesses that want experienced accounting and auditing support without the structure of a larger firm engagement. Its services are intended to help private businesses understand the story their financial statements tell and work through accounting complexity with practical guidance.

Companies may require audited or reviewed financial statements for debt financing, investor reporting, acquisitions, ownership changes, governance needs, or preparation for future transactions. In these circumstances, consistent accounting records, reconciliations, appropriate documentation, and sound reporting practices matter. CM3 Advisory assists clients in navigating accounting and auditing considerations while helping management strengthen the quality and usefulness of financial information.

Fractional CFO, Controller, and Outsourced Accounting

CM3 Advisory offers fractional CFO, controller, and outsourced accounting services for startups, growing businesses, and established companies that need additional finance leadership or reporting support. A company may not need, or be ready to hire, a full-time chief financial officer or controller, yet still require higher-level oversight of financial reporting, budgeting, cash-flow planning, accounting operations, and transaction preparation.

The firm supports businesses working toward important milestones, including raising capital, applying for a bank loan, entering a new product category, expanding into another geographic market, considering a liquidity event, or preparing for public-company reporting requirements. At each stage, management needs financial information that is timely, accurate, and sufficiently organized for lenders, investors, potential buyers, and internal decision-makers.

Poorly maintained financial records, unclear accounting treatment, delayed closes, or insufficient reporting can make a deal more difficult and divert management’s attention from running the business. CM3 Advisory helps companies improve their financial reporting readiness and supports them through due diligence and ongoing finance needs. Its services also include SEC reporting and technical accounting support for organizations dealing with complex reporting matters, transaction-related accounting questions, or public-market considerations.

Consulting, Audit Readiness, and Fraud Prevention

CM3 Advisory’s consulting services address assurance, financial reporting, transaction, and operational concerns. Audit readiness is a key offering for companies preparing for their first audit, changing audit firms, responding to lender or investor requirements, or seeking to improve their financial close process. Preparing for an audit often requires attention to reconciliations, documentation, schedules, accounting policies, internal controls, and communication between the accounting team and external auditors.

The firm also provides cross-border and international consulting involving assurance, tax, banking, M&A transactions, financial reporting, and operational issues. Companies operating across the United States and Mexico can face added complexity related to entities, reporting requirements, banking arrangements, business operations, and compliance. CM3 Advisory provides an accounting-informed perspective for businesses managing these financial and operational questions.

Fraud prevention consulting is another component of the firm’s services. CM3 Advisory assists businesses with strategies, policies, procedures, and internal practices appropriate to their operations. Areas of concern may include payment approvals, employee expense procedures, access to financial systems, segregation of duties, inventory handling, and management oversight. Effective controls are not identical for every organization; they should reflect the company’s size, staffing, financial systems, and risk environment.

ERP Implementation and Internal Controls

An enterprise resource planning system can improve visibility across accounting, inventory, purchasing, production, billing, and other business functions. However, ERP implementations can create problems when technical implementation teams and accounting departments do not have clear communication or aligned responsibilities. CM3 Advisory provides ERP implementation management and internal controls support to help businesses manage the financial reporting and accounting aspects of a system project.

The firm addresses the gap that can occur when IT teams understand software configuration but do not have an accounting background, while internal accounting personnel are too busy with daily responsibilities to manage the project effectively. CM3 Advisory can help coordinate accounting requirements, reporting needs, financial workflows, control design, and communication with implementation teams.

For a company investing in a new ERP platform, a successful go-live is only one part of the project. The system also needs to support accurate accounting, usable management reports, appropriate approvals, documented procedures, and internal controls that fit the business. CM3 Advisory’s ERP-related services are relevant to organizations implementing, upgrading, or improving financial systems while trying to protect the value of that investment.

Manufacturing Services for Mexico Operations

CM3 Advisory offers specialized accounting advisory and manufacturing services for United States and Canadian businesses considering or managing manufacturing operations in Mexico. These services address financial management, regulatory compliance, cost accounting, and strategic issues connected with cross-border production.

Manufacturers may consider Mexico operations to evaluate labor costs, production capacity, North American supply-chain needs, import and export requirements, and profit-margin opportunities. CM3 Advisory supports companies exploring shelter arrangements, in which a shelter provider may handle administrative and compliance responsibilities such as facilities, permits, payroll administration, taxes, and import and export activities. This model can be relevant for manufacturers seeking to establish operations in Mexico while navigating the requirements associated with a new facility.

The firm also works with matters related to the IMMEX and maquiladora environment, including temporary imports of raw materials for manufacturing and export. For businesses evaluating alternatives to overseas sourcing, Mexico manufacturing may offer an opportunity to review supply-chain timing, import costs, labor expenses, and operating structure. CM3 Advisory’s work in this area includes guidance on financial reporting, cost accounting optimization, compliance, and the operational considerations that can affect cross-border manufacturing performance.

A Focused CPA and Advisory Firm

Founded by Carlos Martinez, CPA, with German Beas serving as Managing Director, CM3 Advisory combines CPA-led assurance work with transaction, financial reporting, and operational advisory services. The firm’s capabilities connect M&A due diligence, audits and reviews, fractional finance leadership, outsourced accounting, ERP implementation support, technical accounting, and Mexico manufacturing advisory.

For San Diego businesses and companies with national or cross-border operating needs, CM3 Advisory is positioned to assist with complex financial requirements at key stages of growth and change. Its services are particularly relevant to lower middle-market companies, owners, private equity groups, family offices, and management teams seeking to improve financial readiness, address reporting challenges, evaluate an acquisition or sale, or establish stronger accounting and control processes for the next stage of the business.

Amenities & Service Options