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Continuing Professional Education · Self-Study

Construction Contractors: Accounting & Reporting

Built from primary sources · statutes, standards & official guidance

CPE credits
8 CPE credits
Lessons
8 lessons
Field of study
Accounting
Pass requirement
70% to pass
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Lessons

0 of 8 completed
  1. Industry, contract types & the operating cycleNot started~87 min
  2. POC vs. completed-contract under ASC 606Not started~88 min
  3. Measuring progress & gross-profit recognitionNot started~89 min
  4. Contract costs, claims & change ordersNot started~88 min
  5. Joint ventures & homebuildingNot started~88 min
  6. Presentation & disclosuresNot started~89 min
  7. Audit considerationsNot started~87 min
  8. Tax & cash managementNot started~90 min

Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.

Course details

Program information

Delivery method
QAS Self-Study
Program level
Intermediate — Intermediate: the course assumes working knowledge of revenue recognition and financial-statement basics and goes deep into construction-specific application — ASC 606 over-time criteria and progress measurement, the variable-consideration constraint for claims, JV consolidation analysis, contractor estimate auditing, and §460 tax interplay — practitioner-level content, not introductory instruction.
Prerequisites
None
Advance preparation
None
Final exam
70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
Content last reviewed
2026-09-22
Accessibility
Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally audited.
Refund policy
Draft — pending attorney and CPA review. Full refund within 30 days of enrollment, provided you have not passed the final assessment and have not been issued a CPE certificate. Once a certificate is issued the course is considered complete and is no longer refundable, because the CPE credit has been earned. Request by emailing [SUPPORT EMAIL] with your full name, course title, and order or enrollment confirmation details. Approved refunds are returned to the original payment method within 10 business days of approval, with written confirmation. If [SPONSOR ENTITY] discontinues a course before you complete it, you receive an automatic full refund or, at your option, transfer of enrollment to a replacement course. This policy does not limit any rights you may have under applicable consumer-protection law in [STATE].
Complaint resolution
Draft — pending attorney and CPA review. Email [SUPPORT EMAIL] with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail. We acknowledge receipt within 2 business days. We investigate and provide a written response within 10 business days of acknowledgment; if more time is needed we will tell you why and give a revised date. Complaints and resolutions are documented and retained for [RETENTION PERIOD]. If you are not satisfied, escalate to [TITLE] at [EMAIL]. Nothing in this policy prevents you from contacting NASBA or your state board of accountancy.

CPE credit basis

NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.

LessonWordsQuestionsComputedClaimed
1. Industry, contract types & the operating cycle9,0252087.1 min · 1.5 credits1 credit
2. POC vs. completed-contract under ASC 6069,1952088.1 min · 1.5 credits1 credit
3. Measuring progress & gross-profit recognition9,3552089 min · 1.5 credits1 credit
4. Contract costs, claims & change orders9,2082088.2 min · 1.5 credits1 credit
5. Joint ventures & homebuilding9,0922087.5 min · 1.5 credits1 credit
6. Presentation & disclosures9,3552089 min · 1.5 credits1 credit
7. Audit considerations9,0162087.1 min · 1.5 credits1 credit
8. Tax & cash management9,5172089.9 min · 1.5 credits1 credit

Please read

Educational material only. This course is for continuing professional education and does not constitute accounting advice or authoritative guidance. Verify all requirements against the current primary authorities: the FASB Accounting Standards Codification and the full text of the Accounting Standards Updates covered. Standards change; this course reflects research conducted in September 2026.