Industry experience

CPA-led accounting and tax representation where the industry's pressure points are already understood.

D&J's work concentrates in four categories. The language below reflects the accounting, payroll, cash-flow, tax and examination issues that come up repeatedly in each.

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Construction contractors

Job-cost accounting, retainage, progress billing and equipment financing all move faster than a quarterly close can keep up with.

Accounting

Work-in-progress schedules, job profitability and payroll-tax filings on a fixed calendar.

Payroll

Owner payroll levels and the line between subcontractor and employee are among the most frequently examined issues in the trade.

Cash flow

Cash is committed to jobs long before it is collected, which makes short-horizon projections more useful than annual budgets.

Tax

Entity structure, owner compensation and equipment timing are the decisions that move the return.

Where agency scrutiny tends to concentrate

Sudden changes in owner payroll, large 1099 populations, and conversions of subcontractors to employees.

Real-estate developers

Entity-per-project structures, capitalized costs and intercompany activity make the general ledger the whole story.

Accounting

Entity-level statements, consolidated views for lenders, and support for capitalized cost positions.

Payroll

Management-company payroll and allocations across related entities require consistent documentation.

Cash flow

Draw schedules, carrying costs and disposition timing drive the projection more than operating revenue.

Tax

Basis, capitalization, timing of gain and entity-level elections deserve review before year-end closes.

Where agency scrutiny tends to concentrate

Corporate income-tax examinations focused on cost capitalization, related-party activity and the timing of income.

Dental and healthcare practices

Insurance receivables, associate compensation and equipment debt sit alongside a busy clinical schedule.

Accounting

Monthly production and collection reporting tied to the general ledger, not to practice software alone.

Payroll

Associate and hygienist arrangements, bonus structures and benefit treatment need to match the filings.

Cash flow

Collections timing against fixed payroll and lease obligations is the practice's central cash question.

Tax

Entity choice, owner compensation and equipment purchases carry most of the planning value.

Where agency scrutiny tends to concentrate

Owner compensation levels, related-entity arrangements and prior-year return positions.

Closely held businesses

One or two owners carry both the operating and financial responsibility, and the books are often behind.

Accounting

A monthly or quarterly close that produces statements an owner can actually act on.

Payroll

Owner payroll, family employment and benefit treatment are recurring documentation issues.

Cash flow

Owner distributions and tax obligations compete with working capital every quarter.

Tax

Entity elections, distribution planning and estimated-tax discipline are the recurring conversations.

Where agency scrutiny tends to concentrate

Unfiled or late filings, large year-over-year swings, and inconsistent payroll reporting.

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Reach out and describe the business

Industry labels are useful, but the real question is what the business does, how it is organized, and what pressure it is under.

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