Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
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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.
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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.