A CPA who only works for electricians.
Division 26 is the spec code for electrical work. It is also the only kind of shop we serve. Books, job costs, tax, and real answers. For electrical contractors in NC and SC.
Ruben Garratt, CPA
I was born and raised in Raleigh.
After high school, I joined the NC Army National Guard as a truck driver. In 2011, my unit was called up to Kuwait and Iraq.
When I got home, I went to App State. I earned my bachelor's and master's in accounting. Then I earned my CPA license.
In 2017, I moved to Charlotte. I spent 5 years working at large national firms. Big clients. Hard deadlines. High bar. That is where I learned how the work should be done.
In 2022, I went out on my own. The firm grew from there. Today, Division 26 serves one kind of client. Electrical contractors in NC and SC.
Off the clock, you'll find me at the gym, on a yoga mat, chasing a wave or trying to golf. I love to travel and spend time with family and friends.
I'm excited about where this trade is headed. I want to help the shops that are building it.
Meet Ian, our staff accountant
Ian runs the day to day on your books. He lives in Cagayan de Oro, in the Philippines.
He has been a licensed CPA in the Philippines since 2016. He has 10+ years of accounting experience.
Every month, his work comes to me. I check it before you see it.
What Ian does for you
Why only electricians?
Early on, I focused on construction accounting. Over time, more of my clients were electrical contractors. That became my lane.
The Carolinas keep growing. New homes, plants, and data centers go up every year. AI runs on power, and power runs through electricians.
More work is good news. But growth breaks shops that can't see their numbers. Bigger jobs mean bigger bonds and more retainage. Retainage is the 5 to 10 percent the GC holds back until the job is done.
That takes a CPA's eye. Not just software.
So I built a firm for this one trade, and named it after it. In the spec book, Division 26 means electrical. You knew that. Most accountants don't.
How we work
Tell the truth about the numbers.
We tell you what your numbers say, even when it is hard to hear.
Clear answers.
You get answers that fit your shop. In plain words.
Your shop comes first.
We learn how you bid, bill, and build. Then we shape the work around it.
Do what we said.
A deadline is a deadline. If we said Friday, it's Friday.
What shop owners say
"Excellent! Fast and efficient. Hire Division 26."
"Excellent work ethic, communication, and recommendations. Will hire again for continued work."
"Ruben is very professional and deliver his work on time. Great communication."
"They were very professional in all of our interactions and timely... Would highly recommend to friends and family."
"Division 26 is great to work with."
A CPA in your corner.
Our goal is simple. Be the firm every electrical shop in the Carolinas calls before they bid, hire, or buy.
One call is all it takes. We know your numbers cold, because we work them every week.
