Hiromi Young, CPA, is a senior manager with Moss Adams LLP and provides accounting and auditing services to construction companies. She can be reached at 707-527-0800 or [email protected]. Elaine Ervin, CPA, leads the national construction practice at Moss Adams. She provides accounting and audit services and has an extensive background in bonding and banking issues as they relate to financial performance. She can be reached at 206-302-6399 or [email protected].