Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
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LIHTC Cost Certification: What CPAs Verify and the New 25% Test
A LIHTC cost certification sets your final credit. Learn what CPAs verify under Section 42 and how the new 25% bond test changes 4%…
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FASB ASU 2026-02: Accounting for Environmental Credits
FASB ASU 2026-02 (Topic 818) sets new rules for recognizing and measuring environmental credits. Learn who is affected and the effective dates.
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OMB’s 2026 Single Audit and Uniform Guidance Overhaul
OMB’s proposed 2026 Uniform Guidance overhaul keeps the $1M single audit threshold and 15% de minimis rate. Learn what the rewrite would change.
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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…