Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
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ASC 842 and Bank Covenant Compliance: Avoid a Technical Default
ASC 842 adds lease liabilities that can breach loan covenants. Learn how to protect bank covenant compliance and negotiate frozen-GAAP language before default.
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FY2027 SNF Proposed Rule: Rate Update and All-Payer MDS
CMS proposes a 2.4% SNF Medicare increase for FY2027 plus an all-payer MDS mandate. Learn the proposed rates and the cost-report and data-burden impact.
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CCBHC Cost Reporting: Protecting Your Medicaid PPS Rate
Your CCBHC Medicaid PPS rate depends on clean cost reporting. Learn how allowable cost capture and visit counts protect the rate that funds your…
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ASU 2025-06: How It Changes Your Internal Control Assessment
ASU 2025-06 ends the three-stage model for internal-use software and sets a new threshold for capitalizing development costs. Here is what changes.
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ASU 2025-10: First GAAP Rules for Government Grants to Business
ASU 2025-10 creates the first GAAP rules for government grants to businesses under Topic 832. Learn the deferred-income and cost-accumulation policy choices.
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Court Vacates the 340B Rebate Pilot: What Providers Must Know
A federal court vacated the 340B rebate model pilot in February 2026. Here is what the ruling means for covered entities and their revenue…
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Preparing a Quality of Earnings Review Before You Sell
A Quality of Earnings review tests whether your EBITDA is real and recurring. Learn why commissioning one 6-12 months before a sale protects your…
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Audit & Assurance, Client Accounting, Cost Report Preparation, HUD, Tax Advisory, Transaction AdvisoryHUD 232 Refinancing: Audit and Financial Statement Essentials
HUD 232/LEAN and 223(a)(7) borrowers must file GAAP financial statements within 90 days of year-end. Learn the audit and reporting essentials lenders expect.
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401(k) Audit Rules: Does Your Plan Need One? The 80-120 Rule
Does your 401(k) need an audit? Plans hit the requirement at 100 participants with balances, but the 80-120 rule can defer it. Here is…