Services: Audit & Assurance
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Pennsylvania SNF Audits and the 70% Direct-Care Rule
Pennsylvania’s 70% direct-care spending rule turns your cost report into a compliance test. Pease Bell makes the SNF audit faster and more useful.
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FHA Approved Lender Audit: The 90-Day Recertification Rule
FHA-approved lenders must file an audited annual recertification within 90 days of fiscal year-end. Learn the audit, net worth, and liquidity rules HUD tests.
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PDPM Case-Mix Creep: Defending Your SNF Coding Before Audit
PDPM case-mix creep is drawing CMS and OIG scrutiny. Learn how to defend your SNF coding with documentation and integrity reviews before an audit.
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Section 232 Audited Financials: The 90-Day Filing Rule
Under 24 CFR 5.801, Section 232 operators must file audited fiscal-year financials with HUD within 90 days. Learn the requirement and how to stay…
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FASB Cash Balance Plan Proposal and Your Defined Benefit Plan Audit
FASB has proposed using the assumed interest crediting rate as the discount rate for market-return cash balance plans. Here is what it means for…
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FASB’s Proposed Hedge Accounting Changes: What Clients Should Know
FASB’s June 2026 exposure draft proposes three targeted hedge accounting changes for HTM securities, SOFR tenors, and net investment hedges. What to know.
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FY2026 SNF Final Rule: Modeling the Rate Increase
CMS finalized a net 3.2% SNF Medicare rate increase for FY2026. Learn how the market basket, forecast error, and productivity adjustments affect your margins.
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SOC 1 Audit vs SOC 2: Which Report Do You Actually Need?
SOC 1 vs SOC 2: choose SOC 1 when your services affect customer financial reporting and SOC 2 when they care about data security.…
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Uniform Guidance Changes for Housing Authorities: Type A Programs
Under the 2024 Uniform Guidance, the Type A program threshold for most housing authorities is $1 million. Learn how it changes major-program testing.
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What a SAMHSA Grant Now Requires Under 2 CFR 200
Effective October 2025, SAMHSA grants follow 2 CFR Part 200. Learn what the Uniform Guidance shift changes for your award’s audit and cost principles.