Cash Flow & Forecasting
Forward-looking cash projections that account for payroll, materials, subcontractors, taxes, slow-paying general contractors and retainage.
20+
Years in accounting
Meet Lena Hanna
Twenty Years In, I Still Love the Work.
I started LNH CPA PLLC because I genuinely enjoy accounting, and because construction keeps me thinking. No two projects, cash cycles or operating weeks are exactly the same.
Contractors deserve an accountant who understands that complexity and wants to help carry it. My work is about more than making the books technically correct. It is about giving owners reliable numbers, a view of what is coming next and fewer reasons to lie awake worrying about the business.
CPA
Licensed in New York and California
EA
Enrolled Agent
CIA
Certified Internal Auditor
20+ Years
Accounting, tax and controller experience
Where It Started
When Correct Books Were Not Enough
I began my career in audit and public accounting, and I worked with construction clients early on. As a senior accountant, I regularly visited a metal fabricator whose owner was under enormous pressure. Cash was tight. Sales tax and payroll tax were difficult to keep current. Making payroll itself could become a source of stress.
The traditional accounting engagement did what it was designed to do. The bookkeeping was straightened out, quarterly and annual financial statements were prepared, and the tax return was completed. But nobody owned the forward-looking questions: What cash is coming in? What has to be paid first? How do we protect tax money? What happens when customers pay late?
I could see how much more could have been done to take some of that weight off his shoulders. That stayed with me.
Construction Has Always Felt Familiar
Construction is in my family, and I have worked inside family businesses in the industry. I first stepped into controller-level construction work in 2012, then returned to it in 2019. The experience deepened what I had already seen in public accounting.
Contractors often pay for materials, subcontractors and payroll long before a general contractor pays an invoice. Retainage can remain outstanding far too long, while payment cycles stretch 60 to 90 days. Staying profitable is not enough. A contractor must also survive the timing.
That is why cash forecasting, accurate job costing and forward-looking financial control are essential. Most accountants never see this pressure from inside the operation. I have.
The Cleanup No One Forgets
The records ended up in a dumpster.
During a staff departure at a construction company, critical accounting records ended up in a dumpster. By the time anyone realized what had happened, they were gone. The accounting that had been entered was unreliable, supporting records were missing, and the books had to be rebuilt.
I reconstructed the financial history from the dependable evidence that remained, corrected the accounting and brought the books back into agreement with reality. It was difficult, detailed work, and I genuinely enjoyed solving it.
A cleanup is a puzzle. The numbers leave clues, and I like finding the truth behind them.
What I Bring to the Table
Experience Across the Entire Financial Picture
My background spans audit, tax, controller work, cleanup, construction accounting and accounting technology. That range helps me see where one issue connects to another instead of treating every problem as an isolated transaction.
Construction Accounting
Job costing, overhead allocation, WIP schedules, AIA billing, certified payroll and prevailing wage work built around how contractors actually operate.
Cleanup & Reconstruction
Complex QuickBooks cleanup, account reconciliation and financial reconstruction that brings the records back into agreement with what actually happened.
Tax, Systems & Technology
Tax experience, midyear accounting-system conversions and practical technology guidance, including responsible use of AI when it genuinely improves a process.
A Solo Firm on Purpose
I am selective about the engagements I accept, and I personally perform all client work. When you hire LNH CPA PLLC, you work directly with me. I learn how your business works, collaborate with the people already supporting it, and stay available when questions come up.
Tax services are reserved for ongoing accounting and fractional controller clients. I do not accept standalone tax-preparation engagements.
Clients describe me as easygoing, hardworking, practical and willing to help. Messy books do not offend me, and there is no judgment here. The goal is to understand what happened, fix it and build a better way forward.
Modern Tools, Professional Boundaries
I am deeply interested in accounting technology and have led a successful midyear conversion from Sage 50 to QuickBooks, including preparation of a tax return from split-system financials.
I also understand AI and can help evaluate responsible uses for it. Client financial data is not placed into public AI tools. I apply the same confidentiality, competence and care to technology that I apply to every other part of my practice, including my professional obligations under Circular 230 when federal tax practice is involved.
Education & Credentials
Built on Experience, Backed by Credentials
- Bachelor's degree, CUNY Baruch College
- Certified Public Accountant, New York
- Certified Public Accountant, California
- Enrolled Agent
- Certified Internal Auditor
- 20+ years across accounting, audit, tax and finance
QuickBooks Certification Level 1
Issued by Intuit to Lena Hanna on October 1, 2026.
QuickBooks Certification Level 2
Issued by Intuit to Lena Hanna on October 1, 2026.
Outside client work, I spend time with my family, keep up with advances in technology and give back through volunteer work. I currently reside on Long Island.
A Clearer Next Step
You Do Not Have to Carry Every Financial Question Alone
Start with a Contractor Financial Control Review. I will look at how your accounting, job costing and cash visibility are working today, identify the most important gaps and tell you honestly what kind of help makes sense next.