James W. Miller

About James

James Miller is an integral member of the Firm’s national Construction Services Group and is located in the Firm’s Long Wharf Drive office in New Haven, Connecticut. He has extensive experience compiling, reviewing, and analyzing financial statements for construction contractors and other allied companies.

James has also been involved in high profile and sensitive engagements regarding fraud and litigation support and due diligence projects for business acquisitions.

A sought-after speaker on construction accounting and auditing matters, he has conducted internal training seminars and has presented on issues and updates regarding the construction industry and construction engagements. In addition, he has applied his knowledge and expertise to the success of two large engagements for universities within Connecticut.

James’ specialties include troubleshooting problem job performance for construction projects and recommending practices to enhance profitability. He has considerable experience with construction claims matters and has provided litigation support services in this area. Additionally, he has an in-depth knowledge of systems analysis and tailoring of accounting software to meet clients’ needs.

James began his career at Marcum when he joined the Firm in 2002.

Professional & Civic Affiliations

• American Institute of Certified Public Accountants (AICPA)
• Connecticut Society of Certified Public Accountants (CTCPA)
• Certified Construction Industry Financial Professional (CCIFP)
• Associated General Contractors of Connecticut Young Contractor Forum, (AGC/YCF)
• Sarah Foundation, Inc., Board Member and Treasurer, Finance Committee through 2019
• Junior Achievement, New Haven, Board of Directors through 2019
• Associated Builders and Contractors Emerging Leaders Group, Chair
• Associated Builders and Contractors, Board of Directors and Treasurer

Articles, Seminars & Presentations

• PPP and the Rollercoaster Ride of Changes, Surety Bond Quarterly, March 2021
• ERTC + PPP: What Contractors Need to Know NOW to Maximize Programs, Marcum National Webinar, May 2021
• Topic 606: Revenue Recognition and the Impact to Contractors Financial Statements, NASBP Webinar, May 2021
• PPP2 and ERC: What You Need to Know, CMiC Webinar, February 2021
• What Contractors Need to Know About PPP2 and Employer Retention Credit, Marcum National Webinar, January 2021
• COVID Issues Impacting the Construction Industry, Connecticut Bar Association, October 2020
• How Construction has Leveraged to Survive COVID-19, Marcum Construction Advisor, August 2020
• Construction CPA Panel Discussion: Navigating Disruption, Deltek & ComputerEase Webinar, June, 2020
• COVID-19: What’s Next for Contractors?, Travelers Insurance Surety Webinar, May 2020
• How to Emerge Stronger After COVID-19, Panel with Viewpoint, May 2020
• Now that you’ve been funded by the SBA and PPP relief programs, what should you do next?, Panel with Viewpoint, May 2020
• When the Fever Breaks: How Builders Can Leverage PPP and Market Data to Thrive During COVID-19, Panel with BuildCentral, May 2020
• Questions about accounting practices drive SEC investigation into Fluor, internal probe for Granite, Construction Dive Interview, March 2020
• Should contractors risk moving into niche building sectors, Construction Dive Interview, February 2020
• Advanced Accounting and Financial Statement Issues, AICPA Construction and Real Estate Conference, December 2019
• How Contractors Can Survive Downturn, Construction Dive Interview, October 2019
• Increasing Bonding Capacity and Maximizing Surety Credit, Surety Bond Quarterly, September 2019
• Topic 606’s Impact on Construction Contractors, Construction Executive, April 2019
• How to Keep Cash Flowing From One Project to the Next, Construction Dive Interview, March 2019
• Prepared, reviewed and administered in Marcum’s Lunch & Learn, 2013-2020
• Banking: A Practical Guide for Contractors, Co-Author and Subject Matter Expert for “The Book” published by CFMA, The Book, 2016-2020
• Technical Reviewer, AICPA Audit and Accounting Guide: Construction Contractors, 2012-2020
• Fundamentals of Construction Accounting and Auditing, AICPA Construction and Rea Estate Conference, 2014 – 2019
• Benchmarking and Analytical Procedures, AICPA Construction and Real Estate Conference, December 2018
• Revenue Recognition, Marcum National Construction Training September 2018
• Episode 37, The Work Revolution, Interviewed by ConstructTech TV, November 2018
• Where there’s Smoke, there’s Fire…What you Needed to Know About Accounting for Your Construction Business, The Who’s Who in Building & Construction Showcase by The Blue Book Building & Construction Network, November 2018
• Everything you Wanted to Know About Lending to Contractors but were Afraid to Ask, Middlesex Bank, June 2018
• Revenue Recognition Changes: Nuts And Bolts of The New Revenue Recognition Standards For E&C Entities, Construction Accounting and Taxation, November / December 2017
• Advanced Accounting and Financial Statement Issues, National Association of Surety Bond Producers, September 2017
• The Work-In-Process (WIP) Schedule: How to Prepare One, U.S. Department of Transportation, May 2017
• New Accounting Pronouncements that will Effect Construction Contractors, CT ABC Emerging Leaders Group, May 2016
• Accounting & Financial Statement Issues for Construction Contractors, CFMA Annual Conference & Exhibition, June 2016