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 National Director of the HBK Cannabis Solutions. He has been with the firm since 1998, and has extensive experience working with closely held companies and their owners. He specializes in working with clients in the medical and adult-use cannabis industries and the industrial hemp industry, providing financial consulting, assurance, and business advisory services to clients located throughout the U.S. and abroad. As National Director of HBK Cannabis Solutions, Chris is responsible for the growth, strategic direction, and day-to-day operations of HBK’s cannabis industry practice.

Chris has presented at cannabis industry conferences, prepared and presented continuing professional education on accounting and other financial aspects of the cannabis industry, and served on various panels as a subject matter expert on the medical and adult-use cannabis industries and the industrial hemp industry.

Chris has worked with clients in the cannabis industry on a wide range of projects, including:

  • Audits and reviews of financial statements for both vertically and horizontally integrated cannabis businesses under various financial reporting frameworks, including U.S. GAAP and IFRS
  • “Carveout” audits and other attest engagements required by cannabis regulators in various states
  • Implementation of SKU-based standard costing systems compliant with both U.S. GAAP and the requirements of IRC Sec. 471 and IRC Sec. 280E
  • Transaction advisory services for both acquirers and acquirees in the cannabis industry
  • Analysis of compliance under various royalty and licensing agreements for intellectual property owned by cannabis businesses
  • Entity structuring specific to businesses operating in the cannabis industry

  • Education

    • Bachelor of Science, Accounting, Youngstown State University

    Professional/Civic Associations

    • Member, American Institute of Certified Public Accountants (AICPA)
    • Member, Florida Institute of Certified Public Accountants (FICPA)
    • Member, Florida Cannabis LAB (Cannabis Law, Accounting & Business)
    • Past President, Naples Gulfshore Rotary Club