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ABOUT OUR FIRM
Business Advisory and Accounting Partners is a business advisory, tax, and accounting firm in Clearwater, FL helping businesses and individuals since 1989.
Serving Clearwater, Largo, Dunedin, Oldsmar, Lutz, Land O’ Lakes and the entire Tampa Bay area, our firm offers a multitude of services that provide our clients with efficient tax, accounting solutions and business advisory solutions. We are focused on the needs of small businesses and individuals with emphasis on proven, tax-efficient solutions that ultimately lead to a higher post-tax net worth.
We are much more than your typical accountant in Clearwater, FL. For years, FMA, C.P.A. has been providing quality, personalized financial guidance to individuals and businesses in the Clearwater, Lutz, St. Petersburg and Tampa Bay area. Our expertise ranges from basic tax management and accounting services to more in-depth services such as financial statement preparation and review, and business advisory services. Our proactive planning strategies and tax experience enable us to help our clients build wealth and create value for the businesses they own. Our clients view us as an investment rather than as an expense and we are their trusted advisor.
Our Mission
Our mission is to help clients maintain financial viability in the present, while taking a proactive approach to achieve future goals. This requires open communication to reach an understanding of our clients’ needs through research and sound analysis. FMA, C.P.A. is dedicated to meeting these goals with high standards of excellence and professionalism focusing on helping our clients become more efficient and strategic in the way they manage their tax situation and their business.
Our dedication to hard work has earned the respect of the business and financial community in and around the area.
Whether you are a current or prospective client, rest assured that individuals and businesses who choose FMA, C.P.A. receive expert and timely advice.
Our core philosophy is: “Any C.P.A. firm can record history. Our firm will help you build a future.”
Proven Success
Staff
When you work with any company, the people behind the door make the difference. At FMA, C.P.A., our staff is committed to our mission of going beyond simply recording history, but helping you build your future.
Trusting your business or personal finances with someone you don’t know can be scary. At FMA, C.P.A., we understand the commitment behind choosing the right C.P.A. firm for you or your business.
We offer a free initial consultation and strategy session. This allows you to get to know us and us to get to know your business – so we can build a long-term professional relationship.
Give us a call today at 727-416-2767 to schedule your office visit. We serve clients in Clearwater, Largo, Dunedin, Oldsmar, Lutz, Land O’ Lakes and the entire Tampa Bay area.
FMA C.P.A.
A Team Of Professionals

Mark Martukovich, C.P.A.
Managing Partner

Rose Martukovich
Partner, Operations and Accounting Manager

Lisa M. Raponi, E.A.
Partner, Tax Manager
Lisa’s work in managing the Firm’s tax department focuses on small business and tax consultation as well as the Firm’s work with Estates and Trusts. She is committed to providing quality service to our clients with a focus on tax efficiency and planning.
Lisa has been with the firm since August of 2003. She holds a Bachelor of Science in Finance from Salem State College and a Master of Business Administration from the University of Tampa. Ms. Raponi is recognized to practice before the IRS and received her Enrolled Agent status in June of 2002. Prior to joining the Firm Lisa spent 10 years as a manager for H&R Block and 13 years as an Officer in the Capital Markets group at State Street Boston Corp. Lisa is a member of the National Association of Enrolled Agents, the Florida Society of Enrolled Agents, and the Trinity Business Association, where she serves on the Board’s Charitable Committee, focused on funding scholarships for local high school graduates.

Jensen Chatman, E.A.
Partner, Senior Tax Accountant
Jensen graduated from the University of South Florida in 2000 with a Bachelor of Science majoring in accounting. She has more than twelve years of experience in all phases of public accounting as well as experience in corporate accounting. Jensen is recognized to practice before the IRS and received her Enrolled Agent status in 2011.

Robert Majewski
Senior Tax Accountant
Robert manages many of our monthly clients as well as corporate and individual tax work. He is also responsible for all accounting research.

Brian Gunderson, C.P.A.
Senior Tax Advisor
Brian has served on the Board of Directors for the Clearwater Free Clinic, Troop Rewards, St Timothy Lutheran Church, and the Tarpon Springs Police Pension Board.

Kyle Mills, C.P.A.
Tax Accountant
Kyle is a graduate of the School of Accounting at University of South Florida. He is a CPA and has a decade of experience in the accounting profession. He has worked with a wide range of businesses on the preparation of financial statements and tax returns.

Paul Audette
Office Manager

Tonya Sanchez
Staff Accountant
Tonya joined our firm in January of 2022 as a staff accountant. She brings more than 15 years experience in all phases of public accounting, corporate accounting and small business management. Before joining our firm Tonya worked with another local CPA firm. Tonya is responsible for many of our monthly and quarterly corporate clients.

Michelle Audette
Executive Administrator
Michelle joined the firm in July of 2022. She has a Bachelor’s Degree in Elementary Education and Special Education from the University of South Florida. She has over 7 years of experience in both teaching and leadership roles in various levels of Elementary Education. Michelle is responsible for General Administrative Duties, such as managing Project Workflow and Client Databases and Documents, invoicing, and billing. Michelle will also be working to develop educational and collateral materials for the firm’s business advisory services.

Ruth Matthiessen
Office Manager

Dakota, Darla and Dixie
Security Team
Dakota, Darla, and Dixie have been a fixture in the office for years. They are our top-notch security force and are there to greet you when you arrive. They are part of the FMA C.P.A. family.
Get In Touch
2641 McCormick Dr. - Suite 103.
Clearwater, FL 33759
727-416-2767
info@busadvisory.com