Business Advisory and Accounting Partners (B.A.A.P.), powered by Harness
Mark Martukovich is the Executive Director and Managing Partner of Business Advisory and Accounting Partners (B.A.A.P.), powered by Harness, where he leads the firm’s strategic direction and champions a modern approach to accounting—one that transforms compliance into clarity, and clarity into enterprise value.
With more than 30 years of experience across public accounting, commercial banking, corporate leadership, and business development, Mark brings a rare, multi-dimensional perspective to business owners. His career has been defined by one consistent belief: accounting should not simply measure performance—it should drive it.
Under Mark’s leadership, Business Advisory and Accounting Partners has evolved into a forward-thinking advisory firm built around proactive strategy, financial intelligence, and long-term value creation. He has been instrumental in shaping the firm’s advisory-first model, integrating tax strategy, operational insight, and succession planning into a cohesive framework designed to help business owners scale intelligently, increase profitability, and ultimately convert their companies into meaningful retirement assets.
Mark began his career in 1989 after earning his accounting degree from The University of Akron. His early years in public accounting were followed by senior leadership roles in business development, where he helped organizations implement technology, expand into new markets, and strengthen operational infrastructure.
In 2004, he transitioned into commercial banking, advising companies with revenues ranging from $1 million to $50 million throughout the Tampa Bay area. This experience provided him with a deep understanding of capital structures, risk assessment, and lender expectations—insight he now uses to help clients prepare for financing, strategic expansion, recapitalization, and exit.
Beyond leading Business Advisory and Accounting Partners, Mark is a recognized voice within the accounting profession. As a featured speaker for Thomson Reuters’ Partner Summit: Moving Your Practice Forward and Thomson Reuters Advisory Symposium, he mentors CPA firms nationwide on evolving from compliance-focused practices to high-value advisory organizations.
His commitment to leadership extends into the community. Mark served on the Board of Directors of SPCA Tampa Bay from 2019 through 2025 and currently serves on the board of Cogent Bank.
"Any C.P.A. firm can record history. Our firm will help you build the future."
