Health Care Entities -- AICPA Audit and Accounting Guide

This guide provides "how-to" guidance on planning, performing and reporting on Health Care engagements, as well as information for members in practice in the Health Care industry. It explains the accounting and auditing for many types of Health Care issues, including up-to-date information on recently issued FASB Accounting Standards Updates and GASB Statements and their effects on the industry. This guide has been fully conformed to reflect the new standards resulting from the Clarity Project.

Tax Planning After the Healthcare Surtax: Tools, Tips, and Tactics

A new surtax is being imposed on certain income that exceeds a threshold amount. This surtax will affect individuals, trusts and estates. The information and resources in this toolkit will enable you to minimize the effects the surtax has your clients, and institute best practices that will yield benefits in 2013 and beyond.

Health Care Industry Developments - 2012/13 Audit Risk Alert

To effectively plan and perform audit engagements in the health care industry, it is necessary for an auditor to understand both the general and specific economic conditions facing the industry. This alert is designed to provide information to assist you in achieving a more robust understanding of the issues you may be facing as an auditor or internal management of an HCO.