01
Carlos Martinez & Associates
Accounting, tax, payroll and services for international clients, including FIRPTA and ITIN.
For business owners and individuals Explore accounting services →01Entrepreneur · Strategic CFO · Author · U.S. Navy Veteran
Financial clarity for the people who build businesses.
28+ years in accounting and financial management, from the U.S. Navy and global corporations to Main Street. Founder of Athena Financial Operating System.
CJMPortrait of Carlos
28+years of experience
28+Years of experience
$3.2BIn assets managed
75Countries
45Currencies
02For accounting firms
Athena, the financial operating system for accounting firms.
I founded Athena Financial Operating System so an accounting firm can run its practice, produce financial reports and deliver advisory from one platform.
Practice management
Jobs, staff, clients and deadlines organized in one place.
Financial reporting
Financial statements and KPI dashboards for every client of the firm.
AI-powered financial insights
AI-generated CFO commentary that explains what the numbers are saying.
Advisory capabilities
Turn the monthly report into an advisory conversation with your client.
03Where to start
Where do you fit?
I own a business
You need clean books, taxes filed on time, and someone who tells you what your numbers mean.
Accounting and tax →I own a dental practice
You treat patients all day and still carry the marketing, the finances, and the exit plan.
Dental Business Coach →I run an accounting firm
You want to run the practice, deliver financial reports and offer advisory without jumping between tools.
See Athena →04My story
From the Navy to the boardroom to Main Street.
I started out serving in the U.S. Navy and at the IRS. Then I spent years in corporate finance at institutions like American Express, Standard Chartered Bank, Regency Centers and MasTec.
There I led global consolidations, mergers and acquisitions, audits and software implementations under GAAP, GAAS and IFRS. Today I bring that same discipline to business owners, dentists and accounting firms who need to see their numbers clearly.
U.S. Navy
Service in the United States Navy.
Internal Revenue Service
Experience from inside the federal tax system.
Global corporate finance
Operations in 75 countries and 45 currencies; audits with the Federal Reserve Bank and the Florida Department of Revenue.
Carlos Martinez & Associates
His own accounting and tax firm in Miami.
Founder of Athena
Athena Financial Operating System, along with Dental Business Coach USA and the nonprofit Small Business Education.
05Companies
One advisor. Five ways to work together.
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Dental Business Coach USA
The 12-month Inner Circle program, dental accounting, marketing and practice brokerage.
For dental practice owners Visit →03
Athena Financial Operating System
Practice management, financial reporting, AI-powered financial insights and advisory tools on one platform.
For accounting and tax firms Book a demo →04
Small Business Education Inc.
A 501(c)(3) nonprofit offering free tax, payroll, accounting and growth education to qualifying small businesses.
For small businesses Visit →05
Florida Business Renewal Center
Guided, bilingual help to file the Florida Annual Report on time and avoid the $400 late fee.
For companies registered in Florida Visit →06Services
What my firm handles
Bookkeeping
Books kept current and monthly statements you can read.
Tax returns
Individual, corporate, trust and estate filings.
Payroll
Payroll runs, 1099-NEC and federal and state obligations.
Sales tax
Registration, calculation and periodic filing.
Company formation
Entity choice, registration and compliance from day one.
International clients
FIRPTA, non-resident filings, ITIN and pre-immigration tax planning.
Strategic CFO
Cash flow, KPIs and strategy without a full-time hire.
Valuation and exit
What your business is worth and how to prepare it for sale or transition.
07Books
Three books, three readers
The Modern AccountantCarlos J. Martinez
For accountants
Moving an accounting firm from compliance to advisory.
The Dentist’s Roadmap: From Chair to LegacyCarlos J. Martinez
For dentists
The dentist’s roadmap to financial freedom.
Mastering Financial Intelligence for EntrepreneursCarlos J. Martinez
For entrepreneurs
How to read your own numbers and decide with them.
08Impact
Small Business Education Inc.
I founded this 501(c)(3) so small businesses can get free education in tax, payroll and accounting.
- Free education in tax, payroll and accounting for qualifying small businesses.
- Guidance to operate more efficiently and automate repetitive work.
- Financial clarity so every owner can decide with their own numbers.
“Many small people in small places who do small things can change the world.”
Recognition
- NVIDIA InceptionAthena Workflow LLC is a member of the program.
- Veterans Florida Entrepreneur ProgramFall 2026 launch cohort at Florida Atlantic University.
- U.S. Navy veteranServed in the United States Navy before his career in finance.
5 Things Every Small Business Needs to Know
A free guide to the most common mistakes business owners make and how to avoid them.
09Contact
Let's look at your numbers.
Choose the type of consultation and we will connect you with the right business.
- Phone(786) 607-8502
- WhatsAppMessage on WhatsApp →
- Office19195 Mystic Point Dr, Aventura, FL 33180
- LanguagesEnglish · Español