ESA Revenue Accountant

Job Description/Position Summary

Energy Services of America Corporation is seeking a Corporate Revenue 606 Accountant to oversee revenue recognition across its subsidiaries. This position will serve as the company’s primary resource for applying ASC 606 (Revenue from Contracts with Customers) within a construction environment. The Corporate Revenue 606 Accountant will review contracts, Master Service Agreements (MSAs), individual jobs, and change orders to determine appropriate revenue recognition treatment and maintain accurate supporting documentation.

This position will work closely with the CFO, SOX Compliance Office, accounting personnel, and project management teams across ESA's subsidiaries to establish consistent revenue recognition practices and strengthen related internal controls.

• Serve as the corporate subject matter expert on ASC 606 revenue recognition across ESA subsidiaries.
• Review contracts, MSAs, individual jobs, and change orders to determine and document appropriate revenue recognition treatment.
• Identify performance obligations within contracts and evaluate their impact on revenue recognition.
• Evaluate contract modifications, change orders, and variable consideration in accordance with ASC 606.
• Maintain detailed, organized, and audit-ready documentation supporting revenue recognition determinations.
• Ensure contracts, MSAs, and jobs are properly recorded and documented during month-end and quarter-end close.
• Prepare and complete monthly and quarterly contract schedules for each subsidiary.
• Assist with quarterly and annual SEC reporting, including 10-Qs, 10-Ks, and related footnote disclosures.
• Partner with the CFO and SOX Compliance Office to ensure revenue recognition processes meet internal control and compliance requirements.
• Prepare or review ASC 606 technical memoranda supporting significant accounting conclusions.
• Support internal and external audit requests related to revenue recognition and ASC 606 compliance.
• Collaborate with accounting and project management personnel across multiple subsidiaries to obtain necessary contract and project information.
• Review revenue recognition processes across subsidiaries, identify inconsistencies, and implement practical improvements to standardize company-wide practices.
• Provide guidance and training to subsidiary personnel regarding ASC 606 requirements and documentation standards.
• Maintain a high level of accuracy, organization, accountability, and confidentiality when handling company financial information.

• Bachelor’s degree in Accounting, Finance, or a related field required.
• 3–5 years of accounting experience, including hands‑on application of ASC 606 within the construction industry.
• Experience with cost-to-cost input methods, output methods, and variable consideration under ASC 606.
• Working knowledge of construction contract structures, including MSAs, percentage-of-completion accounting, and long‑term contracts.
• Familiarity with SOX compliance requirements and internal control documentation.
• CPA or active CPA candidacy preferred.
• Experience working within a publicly traded company environment preferred.
• Experience with Foundation Software preferred.

• Strong knowledge and practical application of ASC 606 Revenue Recognition.
• Strong understanding of construction contract accounting.
• Knowledge of SOX compliance and internal controls.
• Strong analytical and critical‑thinking abilities.
• Exceptional attention to detail and accuracy.
• Advanced proficiency in Microsoft Excel.
• Strong organizational and process‑improvement skills.
• Ability to interpret complex contracts and accounting guidance.
• Ability to manage multiple priorities, subsidiaries, and deadlines…