Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
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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.
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340B Audit Readiness: Why the 340B Program Sees So Many HRSA Audit Problems
Nearly half of HRSA 340B audits found problems in FY2025. Learn the most common 340B program findings and how covered entities can pass their…
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ASC 606 Revenue Recognition for Contractors: Documenting Over-Time Revenue
ASC 606 revenue recognition for contractors hinges on documenting over-time revenue. Learn the criteria, estimates, and records auditors scrutinize most.
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ASC 842 Audit Findings: Lease Errors That Trigger Adjustments
The most common ASC 842 lease accounting audit adjustments come from embedded leases, misclassification, and discount-rate errors. Learn how to avoid them.
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2024 Yellow Book Audit Changes: Quality Management Is Here
The 2024 Yellow Book replaces quality control with risk-based quality management, effective for financial audits of periods beginning on or after Dec 15, 2025.