Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
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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…
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What the Medicaid Cost Report Means Under the New CMS Work Rule
A new CMS interim final rule adds Medicaid work requirements. Learn the bad-debt and cost-report fallout for SNF, FQHC, and behavioral health providers.
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CMS 2027 Proposed Rule: Faster Medicare Revocations and Bigger Clawbacks Reach Beyond Home Health
CMS’s proposed 2027 rule (CMS-1844-P) targets Medicare enrollment with retroactive revocations and clawbacks — what it means for provider revenue and M&A.
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Distribution Gross Margin Analysis: The 3PL and Freight Blind Spot
Delayed 3PL and freight billing distorts distribution gross margin analysis. Learn how to test landed-cost completeness and close the profitability blind spot.
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2025 OMB Compliance Supplement and Your Single Audit
The 2025 OMB Compliance Supplement adds a dual-track Part 3 for single audits. Here is what changed for awards under the old and new…
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How AI Is Transforming the Audit: What Clients Should Expect
AI is transforming the audit with full-population testing and earlier anomaly detection. Here is what audit clients should expect from the technology.