About James

James Miller is an integral member of the Firm’s National Construction Industry group and is located in the Firm’s Long Wharf Drive office in New Haven, Connecticut. He has more than 19 years experience compiling, reviewing and analyzing financial statements for construction contractors and other allied companies.

Mr. Miller 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, Mr. Miller has conducted internal training seminars and has presented on issues and updates regarding the construction industry and construction engagements. In addition, Mr. Miller has applied his knowledge and expertise to the success of two large engagements for universities within Connecticut.

Mr. Miller’s 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, Mr. Miller has an in-depth knowledge of systems analysis and tailoring of accounting software to meet clients’ needs.

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

Professional 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
  • Junior Achievement, New Haven, Board of Directors
  • Associated Builders and Contractors Emerging Leaders Group, Chair
  • Associated Builders and Contractors, Board of Directors


Articles, Seminars & Presentations

  • How Contractors Can Survive Downturn, Construction Dive Interview, October 2019
  • Increasing Bonding Capacity and Maximizing Surety Credit, Surety Bond Quarterly, September 2019
  • Revenue Recognition Changes: Nuts And Bolts of The New Revenue Recognition Standards For E&C Entities, Construction Accounting And Taxation, November/December 2017
  • The Work-In-Process (WIP) Schedule: How to Prepare One, U.S. Department of Transportation, May 2017
  • Fundamentals of Construction Accounting and Auditing, AICPA Construction and Real Estate Conference, December 2015
  • 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
  • Advanced Accounting and Auditing Issues, Marcum National Construction Training, January 2016
  • Top Young Professional in New England Award, ENR
  • “New Revenue Recognition Standards Require Contractors to Think Differently”, Construction Accounting & Taxation, February 2015
  • Technical Reviewer, AICPA Audit and Accounting Guide: Construction Contractors, 2012-2016
  • Prepared and presented, “Construction Auditing and Accounting Workshop” at the AICPA National Construction Conference, December 2014
  • Prepared, reviewed, administered and presented in the Marcum Construction lunch & learn seminars (Sept – Dec 2013)
Subject Matter Expertise

Compilations & Reviews
Litigation Support
Due Diligence Projects
Agreed-Upon Procedures and Construction Projects
Review Engagements


Bachelor of Science, Accounting & Computer Science
Quinnipiac University