Chris Johnson, CPA, CCIFP

CJ CPAs

Chief Executive Officer

Generating Joy Co.

Pic2Print

Co-Founder

Slattery Perkins Ramirez P.C.

Audit Director

RSM US LLP

Supervisor

Padgett, Stratemann & Co., LLP

Supervising Senior

BKD CPAs & Advisors

Senior Associate

🌟CEO at CJ CPAs | Construction & 401k Auditor | Tech-Savvy Innovator 🌟

With over a decade of experience in the world of accounting, I'm dedicated to helping businesses in the construction industry and those requiring employee benefit plan audits navigate their compliance needs in the effective and efficientway possible. 

In my role at CJ CPAs, my focus is on providing exceptional client service, fostering strong relationships, and utilizing innovative technology to deliver outstanding results.

I'm passionate about staying up-to-date with industry trends and embracing new technologies to create more efficient and effective solutions for our clients.

Outside of crunching numbers and analyzing financial statements, I'm a husband to my amazing wife Kimberly, father to two beautiful children, a jiu-jitsu hobbyist, tech enthusiast, avid YouTube learner, and a proud Texan. 

I'm always eager to connect with fellow professionals and share insights and ideas, so feel free to reach out!

🚨 I'm giving away the most comprehensive Construction Accounting guide for QuickBooks Online ever created. For FREE. 🚨 (No catch. I don't want your email 😂)

https://lnkd.in/gzqPdFTN 

After years of working with contractors, I finally got fed up watching good companies struggle with bad books.

So I built the guide I wish existed.

Here's what's inside:

📊 53 files. 33,000+ lines. Everything you need.
This isn't a blog post. This is a complete system.

Core Construction Accounting: 
→ Job Costing setup that actually tracks profitability 
→ WIP Schedules (the ones your bank and surety actually want) 
→ Progress Billing with AIA G702/G703 walkthrough 
→ Retention tracking (both AR and AP - most guides miss half of this) 
→ Change Order management from identification to final billing 
→ Budget vs. Actual variance analysis with corrective actions
→ Contract Types:  T&M, Cost-Plus, GMP, Fixed,  Unit Price 
→ Cash Flow & Forecasting: → 13-week rolling cash flow model 
→ Why contractors go broke while showing profit 
→ The billing-to-collection gap that kills companies

Compliance & Audit Prep: 
→ Prevailing Wage & Certified Payroll (Davis-Bacon, WH-347) 
→ Sales & Use Tax for construction (state-by-state variations) 
→ Bonding requirements (what sureties actually evaluate) 
→ Audit preparation for CPA, surety, bank, and insurance audits 
→ 1099 compliance and subcontractor management

Operational Checklists: 
→ Daily routines 
→ Weekly reconciliations 
→ Month-end close (10-day calendar) 
→ Year-end close with 1099/W-2 processing

Plus: 
→ Ready-to-Use Templates
→ 60+ term glossary 
→ 22 common mistakes (and how to fix them) 
→ Troubleshooting FAQ with 50+ real problems solved 
→ GAAP principles explained in plain English (ASC 606, matching principle) → Migration guide from Desktop to QBO

Who this is for: 
✅ Contractors trying to understand their numbers 
✅ Bookkeepers new to construction 
✅ Office managers handling the books 
✅ CPAs serving construction clients 
✅ Anyone using QBO for a construction company

Who this is NOT for: 
❌ People looking for shortcuts 
❌ Anyone who thinks "close enough" is good enough

This guide explains the WHY behind every procedure. 
Not just which buttons to click - but the accounting principles and business reasons that drive every decision.

Link in comments.
 
100% free. No email required. No catch.

Share this with a contractor who needs it. 🏗️

#ConstructionAccounting #QuickBooksOnline #Contractors #JobCosting #SmallBusiness #Construction #Bookkeeping #CPA #CFO #WIPSchedule #ConstructionIndustry

🌟CEO at CJ CPAs | 401k Auditor | I'm "button-clicking" the whole dang thing 🌟

I'm going to start giving stuff away for free. And it's going to get nuts.
Starting with a resource for the construction folks:

The CJCPAs Ultimate Construction Accounting Database
is now live on GitHub and ready for action.

🔗  https://lnkd.in/gx26eGCr 

What is it?
A comprehensive, searchable knowledge base
covering everything GAAP construction accounting—
from fundamentals to advanced audit procedures.
30 detailed guides organized into 6 major sections.

What's inside:

📋 Construction Accounting Fundamentals
Revenue recognition (ASC 606), job costing,
WIP schedules, billing methods, equipment accounting

🏗️ Industry-Specific Topics
Bonding & insurance, contract types,
change orders, subcontractor accounting

📊 Financial Statement Audits
Full audit playbook—planning, internal controls,
substantive procedures, revenue/cost testing

📝 Financial Statement Reviews
SSARS framework, analytical procedures, inquiry guidance

📄 Financial Statement Compilations
Complete compilation procedures and reporting

🚩 Common Issues & Red Flags
Fraud risk factors, going concern indicators,
related party transactions, estimate manipulation detection

Why you'll love it:
Practical & actionable—real examples, calculations, checklists

Standards-based—ASC 606, SSARS, SAS all baked in

Construction-specific—bonding capacity calcs,
progress billing, WIP schedules, industry fraud schemes

Well-organized—numbered sections, easy navigation

This is just the beginning.
More free resources coming.

We're building in public.
And we're giving it away.
Everyone eats 

Let me know what you think. 🏗️

Open article: GitHub - CJCPAs/CJCPAs-Ultimate-Construction-Accounting-Database by github.com

Contribute to CJCPAs/CJCPAs-Ultimate-Construction-Accounting-Database development by creating an account on GitHub.

GitHub - CJCPAs/CJCPAs-Ultimate-Construction-Accounting-Database

Calling all tax folks. Roast my resource 🙏🙏
Giving this away for free but I don't know nothing about tax. 🤷

https://lnkd.in/g56rDS9m 

Shoutout to Henry Huie, CPA for the recommendation! 

I just built what might be the most comprehensive open-source tax strategy database on the internet (according to Claude 😅😅):

85+ strategies across 18 categories

All updated for 2025-2026 with effective dates and TCJA sunset planning.

Here's what's inside:

📋 Estate Planning - GRATs, SLATs, IDGTs, Dynasty Trusts, QPRTs, Portability Elections

🏢 Business - S-Corp Compensation, Section 754, Asset vs Stock Sales, NOL Planning

🏠 Real Estate - Cost Segregation, 1031 Exchanges, STR Loophole, Self-Rental Rules

💼 Exit Planning - QSBS, Section 338 Elections, Installment Sales

🌍 International - GILTI, Subpart F, Tax Treaties, FEIE

💰 Specialized - Crypto, Oil & Gas, Energy Credits, Split-Dollar Insurance

Each strategy includes:

Requirements & client fit criteria
Implementation steps
Case studies with actual calculations
IRC references
2026 sunset implications

Why am I giving this away?
Because I had a couple days off. 
And I wanted to see what i can give back to help others out. 

So... what did I miss? 
What did I mess up? 
What would you add?

#tax #cpa #taxplanning #estateplanning #accounting #tcja #wealthmanagement #taxstrategy

Open article: GitHub - CJCPAs/CJCPAs-Ultimate-Tax-Strategy-Database by github.com

GitHub - CJCPAs/CJCPAs-Ultimate-Tax-Strategy-Database

I'm giving away the most comprehensive SSARS resource I've ever built. For FREE. 

What is SSARS? 
Statements on Standards for Accounting and Review Services - the professional standards that govern how CPAs perform compilation and review engagements. If you prepare or report on financial statements without an audit, SSARS is your rulebook.

After days of intense work, the CJCPAs Ultimate SSARS Library is ready - and I'm making it available to every CPA who needs it.

What's inside:
📚 9 Complete Standards Guides (AR-C 60-120 + SSARS 26 & 27)
📋 11 Peer-Review Ready Workpaper Templates
🏥 Industry Guides for Healthcare, Nonprofit, Construction, Real Estate & Restaurants
📖 24 Real-World Case Studies
📝 150+ Term Glossary
⚠️ SSARS No. 26 Quality Management guidance (Dec 15, 2025 deadline is coming!)
⚠️ SSARS No. 27 plain paper financial statement guidance for 2026

Every section includes official AICPA language AND plain English explanations.

Why free?

Because good enough isn't good enough. 
Our profession deserves better resources.

Link: https://lnkd.in/gY88bmvA

MASSIVE shoutout to Charles B. Hall, CPA, CFE, MACC
He has lifted so many  people up with his dedication to our industry. 
This is massively inspired by what Charles has 
been doing for everyone for years. 

Drop a comment if this helps your practice. 
Share it with someone who needs it.

#CPA #Accounting #SSARS #CompilationAndReview #AccountingStandards #Assurance

Open article: GitHub - CJCPAs/CJCPAs-Ultimate-SSARS-Library by github.com

Contribute to CJCPAs/CJCPAs-Ultimate-SSARS-Library development by creating an account on GitHub.

GitHub - CJCPAs/CJCPAs-Ultimate-SSARS-Library

Looking for a someone to send tax referrals to. 
Ive got one of the highest rated firms in San Antonio on Google....and I dont do tax 😅

Folks call us alot to ask for tax help. 
Looking for someone who'd be interested in getting those referrals. 

This referral would be for someone who wants to sift 
through the tire kickers to find their clients. 

I'd say it's great opportunity for someone with a newer firm that 
cares about customer service and wants to raise their floor on leads. 

I don't do referrals fees in or out so its free. 
My only ask is that you treat them great.

Please let me know if you're interested or tag a friend 

Logan Graf, CPA Henry Huie, CPA taggin y'all as I think you'd know a person or two that might be a good fit here 👍

After years of digging through FASB codification, Big Four guides, and scattered resources... I built The Ultimate FASB Guide — and I'm making it completely FREE.

https://lnkd.in/gPgVA7jn 

What's inside:

📚 70+ comprehensive ASC guides covering the entire codification (100s-900s)

✅ Revenue Recognition (ASC 606) 
✅ Leases (ASC 842) 
✅ Credit Losses / CECL (ASC 326) 
✅ Business Combinations (ASC 805) 
✅ Fair Value (ASC 820) 
✅ Stock Compensation (ASC 718)
✅ And 60+ more...

Each guide includes: 
→ Plain English explanations (not just codification jargon) 
→ Practical journal entry examples 
→ Disclosure requirements 
→ Common audit issues 
→ Links to official FASB and Big Four resources

Built specifically for Private Company CPAs:

Goodwill amortization? 
Simplified hedge accounting? 
VIE exemptions? 

It's all there with practical examples 
and sample disclosure language.

This was all made with publicly available information. 
Just brought it into one place. 

Like this? 
Share it with your team.

Dont like it? 
Let me know why and we'll tweak it 👍

Open article: GitHub - CJCPAs/CJCPAs-Ultimate-FASB-Guide by github.com

Contribute to CJCPAs/CJCPAs-Ultimate-FASB-Guide development by creating an account on GitHub.

GitHub - CJCPAs/CJCPAs-Ultimate-FASB-Guide

I did it! I just made 37,000 lines of AWESOME 401k Audit Guidance. And I'm giving it away for FREE. 

After years of conducting ERISA 103(a)(3)(C) audits, I got tired of piecing together guidance from 47 different sources. 

So I built what I wish existed when I started.

What's inside (37,000+ lines):
→ Complete 103(a)(3)(c) audit programs 
→ Ready-to-use engagement letters & rep letters 
→ Materiality, sampling & ADP/ACP calculation templates 
→ Fraud risk assessment framework (AU-C 240 compliant) 
→ 150+ term glossary 
→ 15 decision flowcharts 
→ 12 real-world case studies with solutions 
→ Quality control checklists 
→ State-specific guidance for all 50 states 
→ 2025 IRS limits & SECURE 2.0 provisions
AND my favorite
→ A MASSIVE library of Financial statement note disclosures and templates

Whether you're a first-year staff or a seasoned partner, it's all there.

Why free?
We gotta get with the times. 
We NEED to transition to an open source mentality in our industry. 

Every auditor deserves access to quality guidance
Not just large firms with proprietary resources.

If I win, everyone is going to win. 

Check the link👇
https://lnkd.in/gZEYnbQu 

#CPA #Audit #401k #ERISA #Accounting #AuditSeason #EBP #401kAudit

Open article: GitHub - CJCPAs/CJCPAs-Ultimate-401k-Understanding-Information-Database by github.com

Contribute to CJCPAs/CJCPAs-Ultimate-401k-Understanding-Information-Database development by creating an account on GitHub.

GitHub - CJCPAs/CJCPAs-Ultimate-401k-Understanding-Information-Database

Wooo I made something I've been wanting to make for over a year! 
It's silly. But I've been wanting to do it as a side project for a LONG time.

When I am done with a conversation with someone,
all I have to do is say, "Run It!", and within 3 minutes, I have 
a studio quality grade song about the interaction I just had 🤣🤣🤣

Fun little Friday night @n8n project!

What database do you want me to make? I figured soemthing out. And I can make a really solid database over anything FAST. 

Comment requests.
And I'll make a github repo. 
You tell me if its awesome or not.  

It can literally be anything.  
> GAAP Accounting 101
> Greatest Sports library 
> How to do....literally anything

Hit me with some suggestions.
Get your mindblown.
Redefine your perception of possible.

I am in such awe of our world and this experience.
It is something else.

If we sit back and look, the amazement 
surrounds us in everything we do.

> A microwave is incredible. Mind blowing.
> A radio is incredible.

> The fact that I can have a face to face conversation 
with my team in the Philippines and we can 
hit goals together is incredible.

There is so much more in the seemingly mundane.

As adults we posture to impress.
We pretend not to be excited about 
things we think we should already know.

We lean into this assumption of understanding. 
But behind closed doors admit we don't  actually know. 
(sometimes we blind ourselves so deeply we can't 
ever admit it 😥)

We lose joy and the ability to 
see how amazing this really is.

But it is. It is amazing. All of it.
A car. A light bulb. A car. A process.

I am sitting in deep gratitude for our 
world and for the doers and makers.

It has been a long journey, and 
I am excited to join the club. 

I'm going to leave this place better than I found it ♥️

Yesterday was incredible. We hit a few wins. One of the coolest was gaining access to the API for our audit software.

We're able to reach into our audit software
and click buttons from outside of it.

We can now automate actions that used to
require manual clicking through the interface.

This pairs extremely well with 
our firm's risk pooling strategy.

We're able to risk pool jobs by similarities
and save an incredible amount of time.

Instead of treating every audit as a unique snowflake,
we group similar engagements and process them together.

We can build a front-end experience so tailored
for our firm and our needs that no external
vendor could ever beat.

We're not limited to their interface anymore.
We're not limited to their workflow.
We're not limited to their vision of 
how auditing should work.

We control the experience.
These are the kinds of wins that lay the 
groundwork for the automated audit firm.

Piece by piece.
Integration by integration.
API by API.
It's all coming together.

Shoutout to Caseware cloud for building out the groundwork with their api 👏👏👏

Growth vs. Fixed Mindset: Carol Dweck's research on mindsets changed how I think about everything.
Here's the breakdown:

Fixed Mindset:
Believes abilities are static. You either have it or you don't.
  • "I'm not good at math"
  • "I'm just not a people person"
  • "Some people are born entrepreneurs"

When faced with challenges,
the fixed mindset sees failure as proof
they don't have what it takes.

So they avoid the challenge altogether.

Growth Mindset:
Believes abilities can be developed through effort and learning.
  • "I'm not good at math yet"
  • "I'm working on my people skills"
  • "I'm learning what it takes to build a business"

When faced with challenges,
the growth mindset sees opportunity
to learn and improve.

So they lean into the challenge.

Here's what I've learned:

The mindset you choose determines
what you're willing to attempt.

Fixed mindset says:
"I can't do that, so I won't try."

Growth mindset says:
"I can't do that yet, so let me figure it out."

That one word—"yet"—changes everything.

In my own life:
I'm not naturally fast at learning new concepts.
It takes me more time and more 
questions than most people.

Fixed mindset would say:
"I'm just slower, that's who I am."

Growth mindset says:
"It takes me longer, so I'll ask better questions
and build deeper understanding."

That shift turned what could have been
a limitation into my competitive advantage.

The pattern I see:
People with fixed mindsets
avoid looking incompetent,
so they stick to what they already know.

People with growth mindsets
embrace looking incompetent temporarily,
because that's where learning happens.

Which mindset are you operating from today?

It starts with just being in the room.
Want to be a billionaire? 
Sit in a room with a billionaire.

Want to be an incredible chef? 
Sit in a room with a master chef.

Want to be a world-class athlete?
Sit in a room with world-class athletes.

Want to change the world?
Come to the CJ CPAs office.

I've had the pleasure of working with entrepreneurs for 15 years now. And I've seen a common trait that I wanted to avoid in my own entrepreneurial journey: Bitterness.

It's common.
Super common.
And understandable.

For many years, from the outside looking in,
I watched people who had taken the risk,
bet on themselves, and were getting 
an amazing return.

But when you talked to them,
there was this underlying bitterness
towards people, towards the journey.

I never wanted to be that kind of entrepreneur.

But it's hard.

I've definitely gone to those bitter places.

Here's the reality:
The entrepreneurial journey is wild.
The human element is always the hardest part.

You'll get burned by people you trusted.
You'll go out of your way to help someone
and have it blow up in your face.

It happens.

But here's the choice:
Every single one of those instances
can make me bitter.

Or it can make me better.

It's a lesson.
Something to stack, grow, and learn from.

I choose better.

I will continue to do the right thing,
regardless of consequence.

My ego and my pride are still being worked on daily.

But I'm actively maintaining perspective
and gratitude on this journey.

Some days are harder than others.
There will be seasons where the gut punches land heavy.

But that won't be what defines this journey.

What defines it is the choice I make
every single day to keep perspective.

To learn from it.
To grow from it.
To stay grateful for the opportunity.

The bitter entrepreneur had every reason to be bitter.
I have every reason to be grateful.
Same journey. Different lens.

Milton Friedman saw a project digging holes with shovels.
Why no machines, he asked. “We would lose jobs!!,” they said.
“Then use teaspoons,” he replied.

The point
> Are you creating value or theater.
> Outcomes over activity.
> Automate the dig and move people to higher value work.

I see and hear folks do this to themselves.  
There is a fear of losing jobs(change) and 
the fear seemingly holds one 
back from using the tool. 

Dive on in. 
Poke it. 
See what comes out. 

What if your the only one with the life 
experiences needed to make something 
incredible that will forever change human history?

I mean why not you??? 🤷‍♂️🤷‍♂️🤷‍♂️
Why not find out?????? 

Where in your world are you still 
using shovels instead of machines?

The Duality of Hard Lessons: Study the loss without becoming it. 

Here's the thing about losses:

You can sometimes turn a single loss
into multiple losses because of
your response to it.

You see it all the time in sports.
That one loss turns into two.
Turns into three.
Turns into a losing streak.

All because of how they handled that first loss.
Dwelling on it in the wrong way
creates a cascade of failures.

So one might say:
"Okay, don't dwell on your losses."
Move on. 
Next play. 
Shake it off.


But here's the other side:
If you don't dwell on it at all,
you make the same mistakes over and over.

You don't learn the lesson.
You keep losing for the same reasons,
just on different days.

So there's an incredible balance and duality needed here:

On one hand:
You need to intimately feel the loss.
Understand it in a way that provides growth.
Extract every lesson you can from it.
Become better because of it.

On the other hand:
You can't wear that loss so heavily
or misread it in a way that creates
multiple losses because of it.

The sweet spot:
Feel it deeply enough to learn.
But release it quickly enough to move forward.
Study the loss without becoming it.

That's the balance.

At a busy stop sign yesterday singing this song at the top of my lungs. As Im saying, "🎶🎶SOMEONE MUSTA BEEN PRAYING FOR ME 🎶🎶" a guy going through the intersection starts yelling at me. 

Then hits me with the double birds 🖕🖕
He was so mad 😅

I was confused but then realized he must have 
thought I was yelling at him 🤣🤣

Its a great reminder that you're going to be misunderstood. 

I was taking a moment to praise God in a storm. 
But the interpretation of that moment by 
someone else was seen as a
personal attack. 

You can be doing the nicest thing. 
There's an angle that it looks like the worst. 

Unfortunately I can't get everyone context.  
I'm trying (maybe too hard sometimes 😅)

And your daily energy is a limited resource.  

It's a big reason I focus on taking my daily steps 
with gratitude ans grace on this journey.  

Shoutout to that dude and hope today's 
a better day than yesterday for him 


https://lnkd.in/guuJxvD6

Open video: Ben Rector - Praying For Me (feat. Mat Kearney) [Official Music Video] on youtu.be

Ben Rector - Praying For Me (feat. Mat Kearney) [Official Music Video]

Gemini 3.0 is 🔥🔥🔥
I have prompts set aside of pretty big projects at varying levels 

When a new model comes it, I can quickly test prompts to see what one shot looks like......WOW

> I built a full CRM off one prompt that was super tailored to us. 
> One prompt built a voice agent that I can run locally snd train off our data. (Think Jarvis) 
> Pasted a recording Transcript and one shot a bank to Invoice recon. 

I will say, somehting in have been waiting 
for is to upload a loom link and it just 
creates the automation.

Still didnt work.
But I did create and automatic invoice 
to bank statement off a loom transcript.  


I know that we already work at a pace that is unfathomable to 90%+ of people.  

So I want to get the documentation 
in here of what it actually looks like.

> Gemini  3.0 dropped 
> Busy day, did now til I checked the notifications otw home 
> Took Carver to gymnastics and "poked it" for 30 min
> Got home, put the kids to bed. 
> Took the dog for a walk and listened to YouTube videos at 2.7-3.3x speed.  Essentially consumed 3 hours of YouTube education over the update in 1 hour.  
> Also while the videos were going I was running my own tests from my phone making apps left and right. 

Ive got my sources for trusted timely info about updates that also my to see any updat from 3 different angles FAST.

Ive also trained my brain to listen faster. 
Started at 1.5x years ago. I can go up to 4x on YouTube premium.  4x is hard out the jump but 2.5x is a consistent floor. 

I can go 3-4x if I'm in a good environment. 
(Walking the dog, flying in an Airplane). 

I feel like there has to be a top end of what I can reasonably consume but the words keep slowing down soo I might even need to find a solution to go beyond 4x at some point 🤯

I know my team and I are going to get even 
more unfathomably fast and from 
outside perspective it's just 
going to look like magic. 

But there's no magic. 
No hidden secret. 
It's all built. 

Do the right thing regardless of consequence.

https://lnkd.in/g4EgzE7g

Every morning I start my day by turning the dial to cold and hopping in the shower. And every morning, it sucks 😅
But it's been an important reminder 
of the way I want to start my day:

Making a choice to do a thing that I don't want to do.

There are times I'll stand outside that 
water and look at it for a few seconds.

"Nope. You gotta hop in. You're not gonna avoid it."

It's importantly because:
> Every day brings cold water.
> Every day has something you don't want to face.

You don't know what it's gonna be. 
Could be a difficult conversation. 
A problem that's been festering. 
A task you've been avoiding. 
A question you don't want to answer.

But you're not gonna get to where 
you wanna go if you don't jump in.

So let's go for it.
Hop in that cold water.
Eat that frog.
Start the day by choosing the hard thing.

Futuristic Friday 🚀 Coin flip predictions 
These are things that will happen but let’s give it a 50% probability of happening by that time.

By 3/31/2026:
• CJ CPAs will be able to average under 10 hours per 401k audit that we perform

By 12/31/2026:
• CJ CPAs will, from that point forward, be able to perform a 100% testing 401k audit averaging under 5 hours

By 12/31/2027:
• CJ CPAs will have more than 95% automated:
> The 401k audit
> Financial statement compilations
> Financial statement reviews
> Full construction industry audits

• The services above will be able to be performed hands free

• We will have made publicly available and open-sourced software that we could have made millions off of

• We will be impacting a borderline unfathomable amount of lives from what most people think a "small firm" could do

• We will be the highest paying accounting firm in the world, with benefits that actually make sense, and have a team of people that are purpose-driven

• We just make incredible impacts on this world, day in and day out

50% probability feels about right.
Which means there's a real chance.
Let's find out.

taplio

Chris Johnson, CPA, CCIFP's Linkedin Analytics