Industries
Every sector has the two or three things that actually bite. These are the ones we watch for US businesses — each links to the full sector document.
Ecommerce
Settlement reconciliation, marketplace fees and inventory that agrees to the ledger.
- Sales tax nexus and marketplace facilitator laws — who actually collects
- Settlement reconciliation: deposits are not revenue
- Inventory that agrees with the ledger, applied the way the CPA chose
SaaS and software
Deferred revenue, MRR that ties to the P&L, and books investors can read.
- ASC 606 and the deferred-revenue schedule investors read first
- Section 174: R&D costs capitalized and amortized, not expensed
- MRR that ties to the P&L, not to the billing tool
Professional services
WIP, utilisation and billing that reflects what was actually delivered.
- Client trust accounting kept clean and separate
- ASC 606 on time-based and fixed-fee work
- Unbilled WIP and multi-state complications
Construction and trades
Job costing, retentions and progress claims kept straight.
- Percentage-of-completion and IRC §460
- Retainage tracked per contract, per state prompt-payment law
- Certified payroll where Davis-Bacon applies
Real estate
Property-level reporting, and entity structures that stay separate.
- Security-deposit rules set state by state
- CAM reconciliation governed by the lease
- 1099s to owners and vendors, prepared from tied-out ledgers
Nonprofits
Restricted-fund tracking and reporting a board and a funder both accept.
- Restricted vs unrestricted funds, tracked to release
- Form 990 functional expense allocation done right
- The Single Audit threshold watched, not discovered
Hospitality
POS-to-ledger reconciliation, tip and penalty-rate payroll data, and the food-tax lines kept straight.
Medical & allied health
Remittance reconciliation, contractor-doctor exposure watched, and practice structures kept separate in the books.
Agencies & consultancies
Retainers vs projects, media pass-through kept out of revenue, and the contractor network’s compliance data captured as you go.