Robert S. Mercado is a partner in the Assurance Services division and serves as the Construction Assurance Group Leader and the New England Regional Construction Leader. He has more than 25 years of experience conducting, reviewing and analyzing financial information for construction contractors, manufacturers and service corporations. As a Certified Construction Industry Financial Professional, Mr. Mercado has an expertise in troubleshooting problem job performance for construction projects and recommending practices to enhance profitability. 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. In addition, Mr. Mercado is the co-author of the AICPA's Construction Contractor: Accounting and Auditing and Construction Contractors Advanced Issues Training Manuals.