Health Care Entities Expert Panel

About the Expert Panel

The Health Care Expert Panel serves the needs of AICPA members on financial and business reporting and audit and attest matters. The expert panel protects the public interest by bringing together knowledgeable parties in the health care industry to deliberate and come to agreement on key health care issues.

Learn more about the Health Care Expert Panel at the AICPA Insights blog. The article titled "What Is the AICPA’s Health Care Expert Panel and What Do They Do?" presents a comprehensive look at who the Expert Panel is and the way they operate.

Expert Panel Projects

Special-purpose governments engaged only in business-type activities (BTAs) have unique financial reporting considerations. Register today for a live Governmental Audit Quality Center (GAQC) webcast, “Understanding Issues of Significance to Stand-Alone BTAs Resulting From Select Recent GASB Standards,” which will focus primarily on stand-alone BTAs that have component units rather than general-purpose governments with BTAs in their reporting entity. The webcast will occur May 23, 2013, 1–3 p.m. ET. If you are an auditor or preparer of governmental hospitals or health care providers, governmental colleges or universities, public utilities, or another special-purpose government that is a BTA, please consider attending this session. It will be presented by members of three different AICPA Expert Panels: Health Care, Not-for-Profit, and State and Local Governments.

The following excerpt from the guide is available:

Accounting and Financial Reporting Requirements

The following excerpt from the alert is available:

Accounting for Electronic Health Record Incentive Payments

The AICPA Health Care Expert Panel, in conjunction with the Investment Companies Expert Panel, has submitted a comment letter to FASB regarding the Exposure Draft of the Proposed Accounting Standards Update - Revenue from Contracts with Customers.

Developed by the AICPA Health Care Expert Panel, the following Technical Practice Aids (TPA) have been recently issued to provide nonauthoritative guidance regarding 1) how a health care entity should account for costs incurred in connection with the implementation of ICD-10, and 2) potential issues raised in connection with the implementation of Accounting Standards Update No. 2010-24, Presentation of Insurance Claims and Related Insurance Recoveries (a consensus of the FASB Emerging Issues Task Force):

Industry News and Resources

The webinar, “An Up Close Look at the Health Care Guide including Emerging GAAP Issues,” that was hosted by select members of the Health Care Expert Panel this past summer is now available as an on-demand course.

The course delves into the revised AICPA Audit and Accounting Guide Health Care Entities – the first comprehensive revision of the Guide since 1996. The course also discusses several emerging issues under discussion by the Expert Panel. These include implementation or practice issues surrounding ASU No. 2010-24, the new standard on malpractice liability gross-ups; ASU No. 2011-07, which requires certain health care entities to reclassify their bad debts and provide additional disclosures; accounting for costs of ICD-10 system conversions; accounting for the CMS’s Electronic Health Record incentive payments; and the impact of the proposed ASU Technical Corrections on continuing care retirement communities.

Complete the course at your convenience and earn CPE credit! Purchase today by visiting the AICPA Store.

Past Meeting Highlights February 1, 2012 Archived Meeting Highlights	Members of the Expert Panel Martha Garner (Chair), PricewaterhouseCoopers LLP Jay D. Adkisson, Wipfli LLP Robert D. Beard, Ernst & Young LLP Brent Beaulieu, Baptist Health Paul J. Drogosch, Deloitte Ronald D. Finkelstein, Morrison, Brown, Argiz & Farra, LLC John P. Gaspich, Jr., Penn State Hershey Medical Center Nanda P. Gopal, BDO John Hawryluk, KPMG LLP Norman C. Mosrie, Dixon Hughes Goodman LLP Chris Pritchard, Moss Adams LLP Mark J. Ross, ParenteBeard LLP Deborah Stokes, Kaiser Foundation Health Plan, Inc., Kaiser Foundation Hospitals, and Subsidiaries Learn more about the Expert Panel members by reading their biographies.

Staff Contacts Andy Mrakovcic, Technical Manager

Past Meeting Highlights

February 1, 2012

Archived Meeting Highlights

Members of the Expert Panel

Martha Garner (Chair), PricewaterhouseCoopers LLP

Jay D. Adkisson, Wipfli LLP

Robert D. Beard, Ernst & Young LLP

Brent Beaulieu, Baptist Health

Paul J. Drogosch, Deloitte

Ronald D. Finkelstein, Morrison, Brown, Argiz & Farra, LLC

John P. Gaspich, Jr., Penn State Hershey Medical Center

Nanda P. Gopal, BDO

John Hawryluk, KPMG LLP

Norman C. Mosrie, Dixon Hughes Goodman LLP

Chris Pritchard, Moss Adams LLP

Mark J. Ross, ParenteBeard LLP

Deborah Stokes, Kaiser Foundation Health Plan, Inc., Kaiser Foundation Hospitals, and Subsidiaries

Learn more about the Expert Panel members by reading their biographies.

Staff Contacts

Andy Mrakovcic, Technical Manager


Expert Panel Recommended Guidance
Publications AICPA Audit and Accounting Guide Health Care Entities AICPA Audit Risk Alert Health Care Industry Developments Other Publications	CPE and Conferences Continuing Professional Education Conferences


News	Training & Development

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