Professionals & Consultants

Christopher Marrie, CPA, CCIFP

3838 Tamiami Trail North Suite 200 Naples, FL 34103
(239) 263-2111 Fax: (239) 263-0496

Christopher Marrie, CPA, CCIFP

Principal | Naples, Florida

Chris is a Principal in the Naples, Florida office of HBK CPAs & Consultants and has been with the firm since 1998. He is also Director of the firm's Cannabis Solutions Group in the southern tier of the firm's service region. Chris has been instrumental in the growth of HBK’s Cannabis Solutions Group. He has worked extensively with clients in all facets of the cannabis industry. Among his credits:

  • Understanding of “care-giver” and licensing requirements for the State of Michigan from compliance and administrative standpoints, and engaged in prospect meetings with Michigan-based “care-givers” on the grandfather clause and their responsibilities for future licensing
  • Understanding of the State of New Jersey licensing requirements from compliance and administrative standpoints
  • Structuring agreed-upon procedures engagements for licensing requirements of the State of Michigan, which have been used successfully in the licensing process
  • Structuring of agreed-upon procedures engagements for licensing requirements for Canadian citizens in the State of Michigan, which have been used successfully in the licensing process
  • Review and analysis of corporate structures common in the industry to maximize efficiency and minimize administrative and regulatory issues
  • Review and analysis of licensing and intellectual property agreements for genetics-based cannabis businesses developing and marketing new plant strains
  • Consultation with oil pen cartridge manufacturers to refer supply chain agreements to legal counsel with industry knowledge and review tax implications and application of 280E to businesses indirectly supporting the cannabis industry
Chris also has extensive experience in auditing and business consulting. Chris provides a variety of accounting and assurance services to clients including individuals, businesses and non-profits. He is a member of HBK’s Construction Solutions Group and received the designation of Certified Construction Industry Professional (CCIFP) from the Institute of Certified Construction Industry Professionals, Inc. (ICCIFP). ICCIFP is a not-for-profit corporation established to promote the highest standards of construction financial management through the credentialing of construction financial professionals. He also serves as a member of the Quality Control Group reviewing audits as well as serving as Audit Principal on accounts in HBK’s southwest Florida offices.


  • BS in Accounting degree from Youngstown State University

Professional/Civic Associations

  • Member, American Institute of Certified Public Accountants (AICPA)
  • Member, Florida Institute of Certified Public Accountants (FICPA)
  • Past President, Naples Gulfshore Rotary Club