Real Estate Development Accounting
Build for a better financial future with the real estate development accounting team at James Moore — an experienced real estate audit, consulting and tax firm.
A Tailored Approach to Accounting for Real Estate Developers
From vast commercial properties to sprawling apartment complexes, your projects are anything but straightforward. But at James Moore, we know they’re the center of our communities.
You’re building the future, and our real estate development accounting team is here to build it with you.
From securing audited financial statements to navigating the complex universe of real estate developer tax issues, your real estate needs go beyond the basics — and so do the services we provide.
Dedicated Experts
With dedicated groups for both real estate and construction and specialized professionals across assurance, tax and more, you’ll find the expertise you need at James Moore.
Strategic Partners
Like you, we build for the long term. In James Moore, you’ll find a partner you can trust. We’ll go above and beyond, serving as strategic advisors that are dedicated to your success.
End-to-End Services
From preparing to break ground on a new project to working through the tax implications of an exit, our real estate team can help you at every stage of the development journey.
A Comprehensive Guide to Accounting for Real Estate Funds
Explore the fundamentals of accounting for real funds with this practical guide.
With in-depth overviews of financial statements, tax considerations and practical guidance on day-to-day management, this guide to real estate accounting covers everything you need to sharpen your fund’s financial management and reporting.
Measurably Better
In real estate, the numbers matter. And at James Moore, our real estate accountants and tax professionals have a long and proud track record of helping our clients build for success.
$1 Billion
Providing accounting services for $1 billion in real estate properties
$600 Million
Providing CFO services for $600M in commercial developments
$200 Million
Consulted on the structure of over $200M in real estate sales
$20 Million - $200 Million
We provide tax and financial advisory services for family offices with net worth of $20M - $200M
$20+ Million
Increased cash flow for commercial real estate businesses by $20M+
A Comprehensive Suite of Real Estate Development Accounting Solutions
Partner with our specialized real estate assurance, consulting and tax professionals to take a more comprehensive approach to accounting for real estate developers and access the insights you need to build for success.
Audit, Accounting and Assurance
Stay compliant, get the assurance you need to unlock debt financing or bonding capacity, and operate more efficiently with an audit for real estate developers:
Audit, review and compilation of financial statements: Whether it’s a full-on audit with the highest level of assurance, or the less comprehensive (yet still thorough) assessment of a review or compilation, you can have confidence that your financials are accurate and compliant.
Asset-based accounting: We’ll focus on valuing and recording your land, buildings and equipment to best reflect current market values and depreciation. The result is a clearer picture of your financial health — essential for securing loans, attracting investors and making informed business decisions.
Common Area Maintenance (CAM) and Common Interest Realty Association (CIRA) audits: Ensure fairness when it comes to the expenses of shared spaces, accurate tenant billing, compliance with association rules and allocations of costs among unit owners with CAM and CIRA audits.
Real Estate Developer Consulting
Whether it’s planning for your own financial future or assessing the viability of new opportunities, our real estate development consultants can help you plan the best path forward:
Estate planning: Preserve and transfer your wealth to benefit you and those closest to you. We’ll advise you in the creation of trusts, gifting strategies and other methods that minimize your tax obligations.
Succession and exit planning: Transferring ownership to the next generation of leaders isn’t easy. We’ll help you craft a strategic plan via tax planning, valuation assessments and advising on the best timing and ways for you to exit your business.
Financial projection, budgeting and pro-formas: Get a roadmap that helps you project revenues, make accurate budgets, secure funding and assess project viability — so you can anticipate financial needs and challenges to make better decisions.
Internal controls review: Strengthen weak areas of your operations, mitigate risks and improve operational efficiency. We’ll assess how your company safeguards access, ensures accurate financial reporting and maintains compliance to help increase its financial stability and integrity.
Entity structure (partnerships and S corporations): The right entity structure helps you better meet business objectives and maximize tax advantages. We analyze liability, ownership, profit-sharing and more to help you with this all-important selection for your business.
Tax Planning for Real Estate Developers
Navigate real estate developer tax issues with the guidance of our experienced real estate tax professionals:
Business tax planning and compliance: Minimize your tax liabilities with strategies that consider property acquisitions, development costs and revenue streams. We’ll also help you stay compliant with all federal, state and local tax regulations as we file your returns and serve as your go-between with tax authorities.
Cost segregation studies: Boost your cash flow by reducing current tax liabilities and optimizing the timing of deductions. We can identify and separate personal property assets from real property assets within your development project to accelerate depreciation deductions.
Federal tax strategies, credits and incentives: The Historic Preservation Tax Incentives, energy-efficient building credits, the New Markets tax credit… we help you navigate these and other tax strategies to take full advantage of these opportunities.
Section 1031 Like-kind exchanges: Swapping properties for tax-deferral purposes? We’ll make sure the transaction meets all IRS requirements, from identifying suitable replacement properties to structuring the exchange in a way that maximizes your tax advantage.
State and local tax (SALT) matters: Property, sales and use, income state-specific rules, transfer taxes for sales, local business taxes… SALT issues can impact everything your business does. We’ll help ensure compliance while identifying tax strategies so you can make sound decisions in a complex tax environment.
"What really sets James Moore apart is their genuine care and dedication to our success. They are more than just a service provider – they are a true partner and integral part of our team. We know we can rely on them for honest, proactive advice and unwavering support."
Orianna Snook, Chief Executive Officer
Emmer Development Corp.
"One of the things I appreciate most about working with them is their responsiveness and attentiveness. They're always available when I need them, whether it's a quick phone call or a more in-depth discussion about tax strategy. They go above and beyond to ensure our needs are met and deadlines are achieved. In fact, thanks to their diligence and proactivity, we have consistently filed our tax returns and provided K-1s to our shareholders by March 15th each year, giving them ample time to complete their own filings."
Billy Gilchrist, Chief Financial & Investment Officer
ARK Holdings Group
“Their expertise in real estate and construction is unmatched, and we have complete confidence in their ability to keep us compliant and strategically positioned for success. Their responsiveness and accessibility, even outside of traditional business hours, gives us peace of mind knowing we have a trusted advisor in our corner.”
Dhvanit Patel, President/CEO
Onicx Group
"The James Moore team has been exceptional partners. Their real estate industry knowledge and sharp insights have been invaluable in helping us make informed decisions, especially when it comes to capital gains treatment and structuring deals. Their responsiveness and willingness to dive into the details give us confidence that we are always in capable hands."
Paul Holub, President
Holub Development Co.
"What we found on James Moore was more than an accountant, we found a business partner...CWH is better because of our relationship with James Moore and its people."
Rory Causseaux, PE, Chief Executive Officer
CHW, Inc.
Real Estate Industry Update
Subscribe to the Real Estate Industry Update: a video series that brings together our top real estate CPs with top commercial and residential real estate brokers, agents, bankers, and other experts to discuss what’s happening in the industry.
We cover hot topics in real estate such as tax planning, cost segregation, 1031 exchanges, industry updates and more.
Subscribe to our video series to receive updates when new videos are released.
Get Started Today
Take the first step on your journey to financial clarity by scheduling a free consultation with our experts.
Success Stories: Project Accounting for Large-Scale Real Estate Developments
A commercial real estate development company was planning a $300 million mixed-use development to include office, residential, retail, entertainment and hotel space. With such a large and multi-faceted undertaking involving dozens of subcontractors, it’s important to monitor contracts and expenditures closely in order to stick with the budget and make the best use of project funds. The developer needed outsourced accounting and controllership services from a company that could handle the size and complexity of this project, and James Moore was hired for the job.
Among other services, James Moore’s real estate CPAs provided a real-time dashboard from which the developer could see all transactions, expenditures, financial reports, budgets and cash on hand for every aspect of the project. This made the data available as these transactions happened instead of having to wait 60-90 days for the information to come through the usual channels. With the ability to view accurate financial reports and manage contracts in real-time, the company was better able to properly manage the financial aspects of what became a very successful project.
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Meet Our Real Estate Accountants & Tax Professionals
Daniel Roccanti, CPA
Director
Daniel has ten years of experience in tax accounting and consulting. As a director, he leads and supervises a team that provides tax planning, tax preparation, compliance and accounting services to the firm’s clients. Daniel’s focus is on modern innovative solutions to help each client grow and reach their aspirations.
While Daniel works with a wide range of individual and business clients, his expertise is in real estate. In addition to leading the firm’s Real Estate Services team, he is also a real estate investor himself — allowing him to bring his personal experience to the table. Daniel also has a background as an IT analyst, and he uses this knowledge to combine technology and accounting to better help his clients.
Daniel also has expertise in nonprofit tax compliance. He provides tax reporting and consulting for the firm’s nonprofit clients allowing these organizations to help better their communities. He also leads the Tallahassee office’s tax compliance and Form 990 preparation services for nonprofits.
Jay Hutto, CPA/ABV/CFF, CVA
Partner
John Gibboney, CPA
Senior Manager
John VanDuzer, CPA
Partner
Justyna Mueller, CPA
Partner
Kim Hardy, CPA/ABV/CFF, CVA
Director
Kyle Paxton, CPA
Senior Manager
Matt Thompson
Manager
Melissa Feasel Duncan
Director
Nadia Batey, CPA
Partner
Savana Strickland, CPA
Senior Manager
Suzanne Forbes, CPA
Managing Partner