Paragon Accountants has provided fractional CFO and tax-strategy services from 2121 Fifth Avenue in downtown San Diego's Bankers Hill since Erica Martinez founded the firm in 2003. Martinez holds a Master of Science in accounting with a taxation emphasis from San Diego State University and an MBA in finance from National University, credentials that inform the capital-structure modeling she applies to project-financing analyses for design-sector clients, including capital-improvement budgets at Carrier Johnson + Culture that require depreciation-schedule coordination. A BBB A-plus accreditation maintained since 2010 underpins the practice's individual and small-business tax preparation, bookkeeping, and payroll services. Fractional CFO engagements deliver KPI dashboards, 13-week cash-flow projections, and budget-versus-actual variance reports, with pro bono compliance guidance for emerging organizations coordinated alongside San Diego Volunteer Lawyer Program referral channels. Top-tier engagements encompass ASC 606 revenue-recognition implementation for SaaS companies and multi-entity intercompany elimination schedules for consolidated financial reporting.