Services: Client Accounting
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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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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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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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ASC 842 and Bank Covenant Compliance: Avoid a Technical Default
ASC 842 adds lease liabilities that can breach loan covenants. Learn how to protect bank covenant compliance and negotiate frozen-GAAP language before default.
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CCBHC Cost Reporting: Protecting Your Medicaid PPS Rate
Your CCBHC Medicaid PPS rate depends on clean cost reporting. Learn how allowable cost capture and visit counts protect the rate that funds your…
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ASU 2025-06: How It Changes Your Internal Control Assessment
ASU 2025-06 ends the three-stage model for internal-use software and sets a new threshold for capitalizing development costs. Here is what changes.
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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.