Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
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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.
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CMS Final Rule for FY 2027 Skilled Nursing Facilities: Key Changes, Payment Updates, and Quality Reporting Reforms
CMS finalized its FY 2027 SNF PPS rule with a 2.4% Medicare payment increase, stable PDPM, COVID measure removals, and faster quality reporting deadlines.
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Fannie Mae Seller Audit: Net Worth and Liquidity Rules
Fannie Mae and Freddie Mac seller-servicers must meet minimum tangible net worth, capital, and liquidity tests. Learn the requirements and the CPA’s role.
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The FQHC Single Audit: Managing 2026 Federal Funding Risk
An FQHC needs a single audit once it expends $1 million in federal awards. Learn how to manage 2026 funding-cliff risk and stay single-audit…
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Your First 401(k) Audit: What to Expect and How to Prepare
Facing your first 401(k) audit? Learn when the 100-participant threshold applies, what auditors request, and how to prepare for the Form 5500 deadline.
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Related-Party Transactions and Your SNF Cost Report
Medicare SNF cost reports must report related-party transactions at actual cost, not marked-up price. Learn the 42 CFR 413.17 rule and how to document…
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Wisconsin SNF Audits, Made Painless and Valuable
Pease Bell brings AI-powered technology to Wisconsin skilled nursing facility audits—cutting the burden, hitting deadlines, and delivering insights operators can act on.
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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.