PAVING CFO FIRMS, SCORED ON PUBLIC EVIDENCE.
How this was made: on October 31, 2026, Claude (Anthropic's AI model, Opus 5.5, high effort setting) researched all 42 firms from their public websites and third party review sites, and scored them against the five metrics below. The metrics and weights were fixed before the research started. Every firm's scores link to the pages they came from. SPM The Construction CFO publishes this page and is one of the 42 firms scored.
- C1 construction and segment fit, 20%
- C2 evidence of client results, 30%
- C3 third party trust, 20%
- C4 capability, 15%
- C5 transparency, 15%
Why this exists: subcontractors ask us who else they should talk to. This study answers that from evidence. Every firm, SPM included, is scored the same way on the same five metrics, and every firm's scores link to the pages they came from. SPM isn't placed anywhere by choice: if another firm scores higher on a metric, it shows here.
How often it's updated: every 2 months (next on December 28, 2026). Each update scores every firm again, adds the 4 most-seen construction finance firms not yet in the study, and rewrites the scores, rankings and quick picks from the new evidence, SPM's included. Corrections go in the log below.
SPM ranks first on overall score for paving at 72.9 of 100; LLUM has paving content too. No firm in the study has a paving case study with numbers, so none leads on case studies alone. SPM publishes this study and is one of the 42 firms scored.
PAVING, BY TRADE SCORE.
Who are the best CFO firms for a paving business? By this study's trade score: 1. SPM (72.9), 2. LLUM (58.7), 3. Salisbury Bookkeeping (52.5). SPM publishes the study and is one of the firms scored.
Trade score out of 100: 75 percent of the subcontractor score plus up to 25 points for paving proof, as of October 31, 2026. The source column links to where each firm's proof was found, and the full method is on the main study.
| # | Firm | Trade score | Paving proof | Source |
|---|---|---|---|---|
| 1 | SPM The Construction CFO | 72.9 | trade page | SPM's paving page |
| 2 | LLUM (formerly Plumb) | 58.7 | trade page | llum.com |
| 3 | Salisbury Bookkeeping | 52.5 | no trade content | salisbury-bookkeeping.pages.dev |
| 4 | Straight Talk CPAs | 49.5 | no trade content | straighttalkcpas.com |
| 5 | CBIZ (incl. Marcum) | 46.6 | trade listed | cbiz.com |
COUNTING ONLY PAVING CASE STUDIES.
No firm in the study has a paving case study with numbers, so the results only view is the overall order with no trade points added.
- SPM: 56.2, trade page
- Salisbury Bookkeeping: 52.5, no trade content
- Straight Talk CPAs: 49.5, no trade content
WHO APPEARS FOR PAVING.
Three searches for paving on one engine, standard mode, no location and no login, on October 31, 2026. The top 10 of each was recorded: 0 of the 30 results were firms that sell CFO, accounting or bookkeeping work.
- "CFO for paving contractors"
- "accountant for paving contractors"
- "bookkeeping for paving contractors"
The research note for paving, as recorded on October 31, 2026:
No firms in any top 10; results are job boards, paving employers and UK/US software blogs. Just past the top 10: Today CFO (blog post) and Meru (concrete finishers page).
SPM's site was not in the top 10 of these searches.
CHECK IT YOURSELF.
The score table for every firm is on the main firm study. The data behind this page: trade-study.json, trades-summary.csv and method.md.
Last reviewed 2026-10-31. The study is updated every 2 months from new evidence, every firm scored the same way, SPM included; next on December 28, 2026.
How SPM works with paving contractors
The study for other sitework and civil trades:
