This site is best viewed with javascript turned on.
This site uses features not supported by Internet Explorer.
Marietes “Tes” Macaraya

Marietes “Tes” Macaraya MST, CPA | Partner – Tax Practice Leader

Tes is the tax practice leader of MAP. Tes has over 25 years of professional experience providing tax consulting and compliance services to corporations, partnerships and high net worth individuals. Her expertise spans a wide variety of complex tax issues such as asset acquisition and disposition, partnership allocations and buy-outs, and step-up analysis. Tes is well versed in complex tax matters, giving her the inspiration to engage and solve difficult challenges. Tes primarily serves clients in the real estate industry as well as clients in the technology, manufacturing and professional services sectors. She works in conjunction with her clients to meet their goals.

Tes began practicing public accounting in 1989 and has a Masters in Taxation from Golden Gate University. She became a licensed Certified Public Accountant in 1993.


  • Tax Planning and Compliance Services
  • Business Advisory Services


  • Partnership and Flow Through Entities
  • Mid-Sized Businesses and High Net Worth Individuals


  • American Institute of Certified Public Accountants
  • California Society of Certified Public Accountants


  • Rising Star Award Winner from the San Fernando Valley Business Journal
  • Credited on the ‘Minorities of Influence’ list by the Los Angeles Business Journal
  • Recognized as one of the “Most Influential Women in Accounting” by the San Fernando Valley Business Journal
©2021 Martini Partners. All rights reserved.
All rights reserved. Committed to WCAG 2.1 AA Accessibility Compliance.