Kathy Luker, CPA

03/18/2026

Your performance, in business and life, starts with your health.

I can personally recommend Dr. Cox. I’m currently working with him and have seen meaningful results firsthand.

If stress, fatigue, or lack of focus are impacting your day-to-day, this Community Health Education Series is worth your time.

Weekly sessions starting Saturday, March 21, 2026.

Come learn something that could actually change how you feel and perform.

Cox, Aero Mind & Body

01/26/2026

Building the Elite Contractor: Financial Mastery for Scalable Growth Series

Topic 8: Tech That Pays for Itself: Streamlining Operations Through Smart System Integration

Topic 8 in the "Building the Elite Contractor: Financial Mastery for Scalable Growth" series.

01/20/2026

Building the Elite Contractor: Financial Mastery for Scalable Growth Series

Topic 7: Pricing Power: Winning More Jobs Without Sacrificing Margin

Topic 7 of the Building the Elite Contractor: Financial Mastery for Scalable Growth Series

01/05/2026

Building the Elite Contractor: Financial Mastery for Scalable Growth Series

Topic 6: Winning the Workforce Game: Controlling Labor Costs While Retaining Top Talent

Building the Elite Contractor: Financial Mastery for Scalable Growth Series Topic 6: Winning the Workforce Game: Controlling Labor Costs While Retaining Top Talent

12/30/2025

Building the Elite Contractor: Financial Mastery for Scalable Growth Series.

Topic 5: Scale Without Chaos: The Proven Playbook for Process-Driven Growth

Building the Elite Contractor: Financial Mastery for Scalable Growth series. Scaling with Confidence Topic 5: Scale Without Chaos: The Proven Playbook for Process-Driven Growth

12/23/2025

Building the Elite Contractor: Financial Mastery for Scalable Growth series.

Topic 4: Financial Discipline in a 7-Figure Business: Controls That Protect Your Profits.

Internal controls and approval systems every thriving company should have.

Most businesses don’t lose money because of poor sales. They lose money because of weak financial discipline.

12/16/2025

Building the Elite Contractor: Financial Mastery for Scalable Growth series.

Topic 3: Your Numbers, Your Command Center: Building Dashboards That Drive Profitable Decisions.

Create visual KPIs that show your company's financial health in real time.

Building the Elite Contractor: Financial Mastery for Scalable Growth series. Topic 3: Your Numbers, Your Command Center: Building Dashboards That Drive Profitable Decisions. Create visual KPIs that show your company's financial health in real time.

12/11/2025

When your IT team doesn’t prioritize fixing your ERP… you’re effectively driving your business blind.

I met with a company recently whose ERP hadn’t synced correctly in months.
• Accounting was missing transactions.
• Revenue wasn’t flowing properly.
• Fixed assets weren’t updating.
• And key financial reports were unreliable.

Their IT team knew about the issues…
but because it wasn’t an “operational emergency,” nothing was escalated.

Here’s the uncomfortable truth:
If finance doesn’t get the data it needs, it becomes an operational emergency.

You can’t manage:
• Revenue accuracy
• Job costing
• Margins
• Cash flow
• Contract profitability
…if the system feeding your financials is broken.

ERP issues are not “IT problems.”
They are business risk problems.

For companies doing $5M, $15M, $50M, or more, accurate data is the foundation of every strategic decision.

If your teams aren’t prioritizing the systems that feed your financials, leadership needs to step in.

Because no CFO, Controller, or business owner can do their job with disconnected, inconsistent, or incomplete information.

If your ERP-to-accounting connection has been limping along for months, I’m happy to help diagnose where the breakdown is and how to stabilize it.

12/09/2025

Today's topic for my any project-driven businesses: The CFO's Secret Weapon: Mastering Cash Flow in a Project-Driven Business.

Learn to manage uneven payment cycles and maintain predictable liquidity.

If you own an HVAC, construction, electrical, plumbing, or other project-driven business, you already know this: cash flow ─ not revenue, not profit ─ is the real engine of growth. You can have record-breaking sales and even strong profits on paper… …but if your cash is tied up in open jobs,...

12/05/2025

When books haven’t been reconciled in 2 years, it’s not just the Balance sheet that's a question mark ─ the entire P&L is unreliable.

You can’t claim accuracy when:
• Prepayments aren’t reconciled
• Deferred revenue isn’t analyzed
• AR/AP don’t tie out
• Fixed assets haven’t been reviewed
• Balance sheet schedules don’t exist

When the Balance Sheet is wrong, the P&L is automatically wrong.

And that’s when owners face one of the toughest leadership questions:
“Do I replace my Controller or train them?”

Here’s how I break it down:

1. If the structure is broken → train (and support).

A Controller should be able to fix broken systems ─ but if they’re a young Controller (newer in their career), expecting them to rebuild an entire accounting structure alone is unrealistic.

They may have the intelligence, initiative, and work ethic… but still need:
• Guidance on how to build a proper monthly close,
• Support in designing workflows,
• Review on the structure they’re putting in place, and
• Someone to show them what “right” looks like.

Sometimes they’re not underperforming ─ they’re just trying to grow into a role without a mentor or roadmap.

With the right support, they can absolutely get there.

2. If the skillset is missing → it can be taught… with the right conditions.

Skill gaps don’t mean someone can’t succeed. They simply mean:
• They need time to learn,
• They need oversight to validate the work, and
• They need clarity on expectations and deadlines.

Without these three things, even the most motivated Controller can fall behind.

3. If you’re not sure → assess before you act.

Replacing a Controller is expensive.
Keeping the wrong Controller is also expensive.

The key is understanding what the actual issue is:
• Structure?
• Skillset?
• Bandwidth?
• Or all three?

An assessment gives you clarity ─ and prevents costly turnover.

If you want clarity on whether your Controller needs replacement, support, or a stronger structure to work within, I’m happy to help you evaluate what’s really going on beneath the surface.

Free consultation:

This link will take you to a page that’s not on LinkedIn

12/05/2025

Contractors don’t fail because they can’t do the work.

They fail because they can’t see the numbers.

That’s why, starting today, I’m launching a 16-week article series:

Building the Elite Contractor ─ Financial Mastery for Scalable Growth.

Every week, I’ll share one topic designed to strengthen your financial foundation and give you the clarity today’s HVAC, construction, and trades owners need to protect profits, increase cash flow, and scale on purpose.

If you’re a contractor committed to building an elite, financially strong business ─ this is your roadmap.

Today's topic: Profit at a Glance: How Top Contractors Use Advanced Job Costing to Protect Every Dollar.

Contractors don’t fail because they can’t do the work. They fail because they can’t see the numbers. That’s why, starting today, I’m launching a 16-week article series: Building the Elite Contractor ─ Financial Mastery for Scalable Growth. Every week, I’ll share one topic designed to s...

12/04/2025

Thinking about selling your business in the next 1–5 years?

Buyers aren’t just looking at how much you made; they’re looking at the quality, consistency, and visibility of your numbers.

During due diligence, serious buyers expect clear, credible reporting that shows the business is stable and scalable. That includes:
• Clean, reconciled financial statements ─ no unexplained variances
• Contract/job profitability ─ proof your pricing model actually works
• Customer concentration metrics ─ including % of revenue tied to each client
• Aging reports that tie to the balance sheet
• Reliable cash flow trends
• KPIs and dashboards showing margins, labor efficiency, backlog, etc.
• Clean historical data with year-over-year consistency
• Contracts that lock in future revenue ─ maintenance agreements, multi-year service contracts, recurring billing, and auto-renewals

That last one is powerful.

Buyers place a significant premium on predictable, contracted revenue because it reduces risk and provides built-in cash flow after closing.

Bottom line:
Businesses with clear dashboards, solid reporting, and documented future revenue sell faster and for more money.

If your financials or dashboards aren’t ready for buyer scrutiny, now is the time; not when the LOI hits your inbox.