Robert A. Biehl, CPA, CCIFP

Director, Construction Industry Services
(614) 947-5211

Bob joined GBQ in 1987 and provides audit, accounting, litigation support, and management consulting to over 75 construction and construction related entities. He serves as GBQ’s Director of Construction Industry Services and is involved in the maintenance of the firm’s quality control standards for construction clients.

His industry experience includes a variety of contractors including industrial and residential, heavy highway, and specialty trade. Bob is experienced in designing accounting procedures, business start-up experience, job cost consulting, and quantification of damage and delay claims.

Bob is a two-time chairperson of the Ohio Society of Certified Public Accountants’ Construction Industry Conference Planning Task Force. Bob has served as a speaker for various construction trade and educational associations including the American Institute of Certified Public Accountants, Construction Financial Management Association, Construction Industry CPA’s/Consultants Association, Association of General Contractors, The Builders Exchange, Associated Builders and Contractors, Columbus Bar Association and BDO USA, LLP.


  • Ohio University, Cum Laude – Bachelor of Business Administration, Accounting

Professional Associations

  • American Institute of Certified Public Accountants (AICPA)
  • Ohio Society of Certified Public Accountants (OSCPA)
  • American Council of Engineering Companies of Ohio
  • Construction Financial Management Association (CFMA)
    • 2016 Debra Hahn Memorial Award Recipient
    • Chapter Past-President and Past Board Member
    • Two-time Past Member of National Executive Committee
    • National Chapter Resource Committee (Former Chair)
  • Institute of Certified Construction Industry Financial Professional (ICCIFP)
    • Past Executive Committee Member
    • Past Association Chairperson
    • Exam Development Committee Chairperson
    • 2019 Strategic Planning Committee Member
    • 2018 Vision and Leadership Award Recipient
  • Construction Industry CPAs/Consultants Association (CICPAC)
    • Past Association Chairperson
    • Member of the Newsletter Committee (Technical Proofreader)
    • Past Executive Committee Member
  • The Associated General Contractors (AGC)
  • American Subcontractors Association (ASA)
  • Associated Builders and Contractors (ABC)
    • Former Chapter Treasurer
    • Former Executive Committee Member
  • The Builders Exchange of Central Ohio (BX)
    • Past Co-Chair of the Law and Finance Group
    • 2017 President’s Award Recipient
  • Surety Association of Central Ohio
  • Ohio Contractors Association (OCA)
  • BDO Seidman, LLP
    • Past Chairperson Construction Accounting Network’s Executive Committee
    • Past Executive Committee Member

Testimony & Depositions

  • Triton Services, Inc. v. City of Cincinnati; Deposed March 1, 2017
  • Geiger Brothers, Inc. v. Bruner Corp; American Arbitration Association; Testified August 25-26, 2016
  • River Run of Powell, LLC v. Vincent J. Margello, Jr., et al.; Court of Common Please Delaware, Ohio; Testified December 8, 2015; Deposed January 16, 2104
  • Converse Electric, Inc. v. Ohio School Facilities Commission; Deposed February 2012
  • Claggett & Sons, Inc. v. Board of Education for The Licking County Joint Vocational School District-Court of Common Pleas Licking County, Ohio; Deposed July 15, 2008
  • Cleveland Construction, Inc. v. Public Employees Retirement System; Court of Common Pleas Franklin County, Ohio; Deposed November 16, 2006 and January 3, 2007; Testified June 5, 2007
  • Construction Services, Inc. v. Hunt Construction Group, Inc.; U.S. District Court Eastern District of Michigan Southern Division; Deposed
    September 7, 2005
  • R.B. Jergens Contractors v. The City of Dayton, Ohio; Deposed October 12, 2004; Testified October 30, 2004
  • Precision Electrical Services, Inc. v. Hocking College; American Arbitration Association; Testified May 2003

Speaking Engagements

  • The Builders Exchange; Managing Your Company in a Pandemic; May 7, 2020
  • GBQ Partners; ESOPs and Contractors: “Building” an Ideal Succession Plan; June 25, 2020
  • Columbus Bar Association; “Why Contractors Fail”; September 11, 2019
  • CFMA 2019 National Construction Conference; “The Nuts and Bolts of Indirect Cost Allocations”; June 13, 2019
  • AICPA National Construction & Real Estate Conference; “Best Practices for Indirect Cost Allocations”; December 7, 2018; December 8, 2016; December 5, 2013; and December 7, 2012
  • BDO’s Construction Accounting Network; “Construction Bootcamp”; November 5 and 6, 2018 (two sessions)
  • CICPAC Webinar; “The Fundamentals of Construction Accounting”; October 17, 2018; October 25, 2017 and 2016; October 29, 2015; November 20, 2014; and October 17, 2013
  • The Builders Exchange-Rising Leaders; “Finance and Accounting for Non-Financial Managers”; September 25, 2019; September 26, 2018; September 27, 2017; September 28, 2016; September 23, 2015; September 24, 2014; September 25, 2013
  • GBQ Partners LLC; “Ownership Transition Options for Contractors”; February 20, 2018
  • GBQ Partners LLC; “New Revenue Recognition for Contractors-The Future is Now”; November 30, 2017
  • GBQ Partners LLC “Annual Accounting and Audit Update-New Lease Standard Update”; November 28, 2017
  • PNC Bank; “Client Update-Pending Accounting Changes”; October 24, 2017
  • Mechanical Contractors Association of Central Ohio; “Construction Fraud at the Office and Job Site”; April 11, 2017
  • Columbus Bar Association; “Construction Fraud at the Office and Job Site”; March 8, 2017
  • BDO Seidman; “The Fundamentals of Construction Accounting”; January 5, 2017 and September 9, 2015
  • GBQ Partners, Overmyer Hall Associates and The Guarantee; “The Successful Contractor of the Future”; December 1, 2015
  • GBQ Partners, Kegler Brown Hill & Ritter and Clavey Consulting; “Construction Project Accounting”; November 12, 2015
  • BDO Seidman; “Construction Fraud at the Office and Job Site”; October 7, 2015
  • CFMA Chicago Chapter Education Program; “Is There a Proper Accounting for Indirect Costs?”; June 3, 2015
  • Builders Exchange Law and Finance Group; “Understanding Contractors Financial Statements”; May 12, 2015
  • Twelfth Annual Louisiana Joint CFMA Conference; “Best Practices for Indirect Cost Allocations”; July 31, 2014
  • GBQ Construction Industry Services; “Construction Fraud at the Office and Job Site”; June 24, 2014
  • CFMA 2014, 2012 and 2010 National Construction Conference; “Practical Accounting for Indirect and Equipment Costs in Today’s Business Environment”; June 11, 2014; June 26, 2012; and June 26, 2010
  • CFMA 2014 National Construction Conference; “Small-Firm CFO Roundtable Discussions”; June 10, 2014


Professional Bio