Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
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CCRC Accounting: Advance Fees and Future Service Obligations
CCRC accounting treats refundable entrance fees as a liability and nonrefundable fees as deferred revenue. Learn how advance fees and service obligations work.
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Florida Nursing Home Quality Incentive Payments Remain a Key Reimbursement Focus
Florida’s 2026 budget lifts the nursing home Quality Incentive Payment Pool to 18.137%. See what the new point values and thresholds mean for providers.
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CECL Relief: What ASU 2025-05 Means for Private Companies
CECL relief has arrived. ASU 2025-05 gives private companies a current-conditions expedient and a subsequent-collections election for trade receivables.
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CCBHC Demonstration Adds 10 States: Audit-Ready Financials
Ten new states joined the CCBHC Medicaid demonstration. Learn the four PPS methodologies and how new clinics can build audit-ready financials from day one.
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New SNF Medicare Cost Report (CMS-2540-24): What Changed
Skilled nursing facilities must file the redesigned CMS-2540-24 Medicare cost report for periods ending on or after Sept 30, 2025. Learn what changed.
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ESOP Audits: Coordinating Valuation, Trustee, and Form 5500
An ESOP with 100+ participants needs an audit with its Form 5500. Learn how to coordinate the valuation, trustee, and filing to avoid deadline…
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PCAOB vs AICPA Audit Standards: The Metrics Rule Reversal
The PCAOB withdrew its firm and engagement metrics and firm reporting rules in 2025. Learn what the reversal means for issuer audits and audit…
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HUD Consolidated Audit Guide: What the Revision Means for Owners
HUD OIG is revising the Consolidated Audit Guide (Handbook 2000.04) chapter by chapter. Learn what the revision means for multifamily owners and their audits.
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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.