Surgent's Construction Contractors: Accounting and Financial Reporting Issues
Overview
Accounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Also, construction engagements are, in many instances, more “dangerous” than most lines of business due to the many users of the financial statements. In this course, we will discuss why construction accounting and financial reporting are so complex and discuss the relationship between the contractor and the surety, both from an underwriting and claims perspective. We will also explore what the surety looks for in order to maximize potential bond credit.
Highlights
- Overall landscape of the construction industry
- GAAP and recent changes affecting the construction industry
- The Revenue Recognition Standard and its impact on the construction industry
- The unique relationship between the contractor and the surety
- The lease FASB ASC and its impact on the construction industry
Prerequisites
Previous experience in the construction industry or in providing service to construction clients
Designed For
Practitioners who have construction clients and professionals in the construction industry who need to be up to date on the latest information
Objectives
- Apply accounting and financial reporting standards to construction contractors
Preparation
None
Notice
This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by Surgent Professional Education.
Leader(s):
Leader Bios

David Peters, Peters Professional Education LLC
DAVID R. PETERS, CPA, CFP, MST, CPCU, CLU
David Peters is the Founder and Owner of Peters Professional Education and Peters Tax Preparation & Consulting, PC. He is also a financial advisor for Peters Financial, LLC. David has over twenty years of experience in financial services, including 3 years in the hedge fund industry and 14 years in the insurance industry. David was the first-ever Chief Financial Officer at Compare.com - a position he held for more than three years.
In addition to running his own professional education website, David is a National Instructor for the AICPA, Surgent, Kaplan, and Don Farmer Tax Seminars. He was a recipient of Surgent's Outstanding Discussion Leader award in 2019 and 2022, as well as the AICPA's Outstanding Facilitator Award in 2021 and 2023. He regularly teaches courses in accounting, finance, insurance, financial planning, and ethics throughout the United States. David holds four masters degrees, and is currently pursuing his PhD in Financial Planning. He contributes regularly to various CPA publications, including NCACPA's Interim Report, SCACPA's CPA Report, and VSCPA's Disclosures. David was also a co-author of the 2018, 2019, and 2020 Virginia CPA Ethics courses - a required course for all CPA's licensed in the Commonwealth of Virginia.
- Website: www.petersprofessionaleducation.com
- YouTube: www.youtube.com/@DavidPetersFinancial
- LinkedIn Company: https://www.linkedin.com/company/95657499/admin/analytics/updates/
- LinkedIn Personal: https://www.linkedin.com/in/david-peters-financial/
- Facebook: https://www.facebook.com/davidpetersfinancial
- Twitter/X: https://x.com/DavidPFinancial
Non-Member Price $209.00
Member Price $159.00
Registration for this event is closed.