# Trade-by-trade study: method (2026-10-31) Published by SPM The Construction CFO, which is one of the firms scored. Not an independent review. Same rubric as research/competition/evaluation-2026-10-31/method.md. ## Firms 42 firms: the 24 from the main study plus 18 found in the trade searches below (Straight Talk CPAs, Level Accounting & Advisory, Appletree Business Services, Today CFO, Grassi, Bench, Turnkey CFO, Steph's Books, Fix-It Accounting, Smolin Lupin, DeBlanc CPA, Fast Easy Accounting, Anders, BooksTime, Hackelton Bookkeeping, Mauldin & Jenkins, Contractor's Ledger/Jahn CPA, Cooke Lavender Massey). Level Accounting & Advisory (levelaccountingfirm.com) is a different company from Level (levelcfo.com). ## Searches (per trade, one engine, standard mode, no location or login) "CFO for contractors", "accountant for contractors", "bookkeeping for contractors". 144 searches; top 10 recorded for each (raw/out-*.json). Up to 4 new US firms per trade that sell CFO, controller, accounting or bookkeeping to contractors were added and scored. Seven research agents, one per trade family, not told who commissioned the study (agent-brief.md). ## Scores - C1-C5 and best/subcontractor scores exactly as the main method. - Merging: when several agents scored the same new firm, each criterion takes the highest score backed by a cited URL (a lower score usually meant that agent did not find the evidence or ran out of searches). Raw per-agent scores are kept in trade-study.json. - Trade score = 0.75 x subcontractor score + 25 x trade_fit/3 (trade_fit 0 none, 1 named in a list, 2 dedicated page or real trade content, 3 trade case study with numbers). - Results-only view: 0.75 x subcontractor score + 25 only for a trade case study with numbers. - Known-firm trade_fit was raised where the trade searches found new trade pages (Meru: telecom, environmental remediation, irrigation; Remote Books Online: painting, irrigation; Local Fractional: siding). A Remote Books Online "security business" page was not counted (appears to be guard services, not system installers). ## Judgment calls that move a trade - Straight Talk CPAs: its trade pages carry first-name, two-line tax-savings vignettes (plumbing, HVAC, electrical, landscaping). Agents split 0 to 4 on C2; the merge rule gives 4. If they count only as testimonials (C2 = 1), Straight Talk drops from 66 to 48 and SPM leads plumbing. - Fast Easy Accounting's site could not be read; its scores rest on page titles and an Alignable profile. ## Findings in one line SPM's site was not in the top 10 of any of the 144 trade searches. In 18 trades no firm other than SPM has any trade-specific content; there the ranking reflects overall scores, not trade proof.