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Robert Mercado

Robert  Mercado, Partner, Assurance
*Licensed by the Commonwealth of Massachusetts and the State of Connecticut

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Robert Mercado is a Partner in the Assurance Services division and serves as the New England Regional Construction Leader. He has more than 20 years of experience conducting, reviewing and analyzing financial information for construction contractors, manufacturers and service corporations.

As a Certified Construction Industry Financial Professional, Rob Mercado has an expertise in 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. In addition, he is knowledgeable with systems analysis and with the tailoring of accounting software to meet clients' needs.

Mr. Mercado is a frequent speaker on accounting and auditing matters for construction companies, industry organizations and professional development courses. He has been acknowledged in several publications of the AICPA's Audit and Accounting Guide – Construction Contractors and AICPA's Audit Risk Alert - Real Estate and Construction Industry Developments.

Professional & Civic Affiliations
  • American Institute of Certified Public Accountants (AICPA)
  • The Connecticut Society of Certified Public Accountants (CTCPA), Real Estate/Construction Committee
  • Associated Subcontractors of Massachusetts, Inc., Meetings and Programs Committee
  • Associated Builders and Contractors of Connecticut
  • Clifford W. Beers Guidance Clinic, Treasurer
Articles, Seminars & Presentations
  • Construction Auditing & Accounting Workshop, AICPA National Construction Industry Conference, 2011, 2012, 2013, 2014 and 2015
  • Construction Accounting Update, AICPA National Construction Industry Conference, 2013
  • New Revenue Recognition Standards Require Contractors to Think Differently, Construction Accounting and Taxation, February 2015
  • Best Practices in Accounting Part 1 and 2, AICPA National Construction Industry Conference, 2012
  • Disclosures as presented in the AICPA A+A Guide - Construction Contractors and the AICPA Risk Alert for Construction Contractors, AICPA National Construction Industry Conference, 2012
  • Where do you cross the line from a review to an audit?, AICPA National Construction Industry Conference, 2011
  • Maximizing Credit in a Dow in Economy, CFMA, 2010
  • Understanding Your Financial Position, The Professional Contractor, Third Quarter, 2009
  • Understanding the Benefits of Joint Ventures, The Professional Contractor, Second Quarter 2009
  • Worst Case Scenario: How Contractors Can Survive the Historic Economic Downturn, The Professional Contractor, First Quarter 2009
  • Construction Contractor Ratios: How Are They Calculated and What Do They Mean?, Journal of Construction Accounting and Taxation, September/October 2008
  • Understanding Your Financial Position, Associated Subcontractors of Massachusetts, 2008
  • Construction Warnings Signs & What Makes a Best In Class Contractor?, National Association of Independent Sureties, Chicago, IL, 2007
  • Extending Credit to Construction Contractors, Corporate Lending and Credit Department, Peoples Bank, Hartford, CT, 2005
  • Understanding Construction Contractors Financial Statements, Corporate Lending and Credit Department, TD BankNorth, Hartford, CT, 2005
  • Extending Credit to Construction Contractors, Corporate Lending and Credit Department, Webster Bank, New Britain, CT, 2005
  • When There Is Smoke Is There Fire?, Corporate Lending and Credit Department, Bank of America, New Haven, CT, 2004
  • Lending to Construction Contractors Financial Statements, Fleet Bank, New Haven, CT, 2003
  • Construction Auditing and Accounting, Connecticut Society of Certified Public Accountants, 1998-2003
  • Fundamentals of Construction Accounting, AICPA Construction Industry Conference, December 2002
Subject Matter Expertise

Construction Claims
Litigation Support
Systems Analysis

Practice Focus

Mobile Refueling
Service Corporations


Bachelor of Science, Accounting and Computer Science
Quinnipiac University

Awards & Recognition

40 Under 40 Award, New Haven Business Times, 2002

Accreditations & Designations

Certified Construction Industry Financial Professional

Related Insights & News

Construction Accounting & Taxation published an article by Assurance Partner Robert Mercado and Director James Miller, about the new revenue recognition standards for engineering and construction entities.


The accounting world is beginning to change how entities globally recognize revenue. Federal Accounting Standards Board Accounting Standards Codification 606, Revenue from Contracts with Customers ....

Article by Robert Mercado, Assurance Services Partner & James Miller, Assurance Services Sr. Manager, "New Revenue Recognition Standards Require Contractors to Think Differently," Featured in Construction Accounting and Taxation


After nearly 1,000 comment letter s, with 350 letters from the construction industry alone, the International Accounting Standards Board (IASB) and the Financial Accounting Standards ....




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