ESA Revenue 606 Accountant

Position Summary

Energy Services of America is establishing a Corporate Revenue 606 Accountant position to oversee revenue recognition across its subsidiaries. This person will be the company’s primary resource for applying ASC 606 (Revenue from Contracts with Customers) in a construction environment. The role will review contracts, master service agreements (MSAs), and individual jobs; determine the appropriate accounting treatment; and maintain clear supporting documentation. Working closely with the CFO and the SOX Compliance Office, the accountant will also help build consistent revenue recognition processes and strengthen related internal controls and procedures.

• Serve as the corporate subject matter expert on ASC 606 revenue recognition for all subsidiaries.
• Review new contracts, MSAs, and jobs to organize and recommend the proper revenue recognition treatment for each.
• Maintain detailed, well-organized, and audit-ready supporting files and documentation for all revenue recognition determinations.
• At month-end and quarter-end close, ensure all contracts, MSAs, and jobs across subsidiaries are appropriately recorded and documented in accordance with ASC 606.
• Prepare and complete contract schedules for each subsidiary on a monthly and quarterly basis.
• Assist with quarterly SEC reporting (10-Qs, 10-Ks, and footnote disclosures).
• Partner with the CFO and the SOX Compliance Office to ensure revenue recognition processes satisfy internal control and compliance requirements.
• Collaborate with accounting and project managers across multiple subsidiaries and construction segments to gather contract information and provide revenue recognition guidance.
• Identify performance obligations within contracts and change orders.
• Evaluate contract modifications and change orders for their impact on revenue recognition.
• Review revenue recognition workflows across subsidiaries, identify recurring issues or inconsistencies, and implement practical improvements that standardize company-wide practices.
• 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.
• Provide guidance and training to subsidiary personnel on ASC 606 requirements and documentation standards.
• Perform other duties as assigned by management to support the accounting and finance function.

• Bachelor’s degree in Accounting, Finance, or a related field.
• 3-5 years of accounting experience, including hands-on application of ASC 606 (Revenue from Contracts with Customers) 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.
• Strong organizational skills with a high level of attention to detail and accuracy.
• Demonstrated ability to work independently across multiple subsidiaries and business segments simultaneously.
• Proficiency in Microsoft Excel
• Experienced with Foundation Software preferred.
• Strong written and verbal communication skills, with the ability to work effectively with executive leadership and cross-functional teams.
• Self-motivated and highly driven, with a demonstrated ability to build, document, and optimize processes in a newly created role.

This is an in-person position based at the company's corporate office in Huntington, WV. The role requires regular, direct collaboration with the CFO, the SOX Compliance Office, and accounting personnel across the company's subsidiaries. The position may require driving between subsidiaries on a limited basis.