Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
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FASB Cash Balance Plan Proposal and Your Defined Benefit Plan Audit
FASB has proposed using the assumed interest crediting rate as the discount rate for market-return cash balance plans. Here is what it means for…
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FASB’s Proposed Hedge Accounting Changes: What Clients Should Know
FASB’s June 2026 exposure draft proposes three targeted hedge accounting changes for HTM securities, SOFR tenors, and net investment hedges. What to know.
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FY2026 SNF Final Rule: Modeling the Rate Increase
CMS finalized a net 3.2% SNF Medicare rate increase for FY2026. Learn how the market basket, forecast error, and productivity adjustments affect your margins.
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SOC 1 Audit vs SOC 2: Which Report Do You Actually Need?
SOC 1 vs SOC 2: choose SOC 1 when your services affect customer financial reporting and SOC 2 when they care about data security.…
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Uniform Guidance Changes for Housing Authorities: Type A Programs
Under the 2024 Uniform Guidance, the Type A program threshold for most housing authorities is $1 million. Learn how it changes major-program testing.
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What a SAMHSA Grant Now Requires Under 2 CFR 200
Effective October 2025, SAMHSA grants follow 2 CFR Part 200. Learn what the Uniform Guidance shift changes for your award’s audit and cost principles.
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SAS 149: New Group Audit GAAS Standard Takes Effect
SAS 149 overhauls group audits, effective for periods ending on or after Dec 15, 2026. Learn the risk-based approach and new component-auditor terms.
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FY2027 IPF Outlier Cap Changes: What Your Behavioral Health Audit Needs
The FY2027 IPF proposed rule would cap outlier payments at 20% of total payments. Learn what it means for your behavioral health audit and…
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The ERISA 103(a)(3)(C) Election: An Employee Benefit Plan Audit Guide
The ERISA 103(a)(3)(C) election shapes your employee benefit plan audit. Learn what the certified-investment election covers and sponsor duties under SAS 136.