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

ASB Issues SAS No. 133 on Exempt Offering Documents

The Auditing Standards Board issued SAS No. 133, Auditor Involvement with Exempt Offering Documents (AICPA, Professional Standards, AU-C sec. 945), to address the auditor’s responsibilities with respect to all exempt offerings of securities undertaken pursuant to federal and state securities laws, and similar laws governing franchise offerings. AU-C section 925, Filings With the U.S. Securities and Exchange Commission Under the Securities Act of 1933 (AICPA, Professional Standards), addresses other offerings. Prior to the issuance of SAS No. 133, the AICPA provided best practices specific to issuances of municipal securities in industry-specific auditing guidance appearing in the AICPA Audit and Accounting Guides, State and Local Governments and Health Care Entities. SAS No. 133 amends AU-C section 560, Subsequent Events and Subsequently Discovered Facts (AICPA, Professional Standards), and AU-C section 925, and becomes effective for exempt offering documents with which the auditor is involved that are initially distributed, circulated, or submitted on or after June 15, 2018.


Developed by the AICPA Health Care Expert Panel, the following Technical Questions and Answers (TQA) have been 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):

  • 6400.48 - Accounting for Costs Incurred During Implementation of ICD-10
  • 6400.49 - Presentation of Claims Liability and Insurance Recoveries—Contingencies Similar to Malpractice
  • 6400.50 - Accrual of Legal Costs Associated With Contingencies Other Than Malpractice
  • 6400.51 - Presentation of Insurance Recoveries When Insurer Pays Claims Directly
  • 6400.52 - Insurance Recoveries From Certain Retrospectively Rated Insurance Policies
Consult AICPA Technical Questions and Answers for the full text of all technical staff questions and answers issued by the AICPA.

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.



Past Meeting Highlights

June 8-9, 2017

April 5, 2017

February 1, 2017

December 7, 2016

October 5, 2016

August 10, 2016

June 13-14, 2016

Archived Meeting Highlights

Members of the Expert Panel

Kimberly K. McKay (Chair), BKD, LLP

Nicole Blythe, Grant Thornton LLP

Brian P. Conner, Moss Adams

Staci Dickerson, Sharp HealthCare

Martha Garner, PricewaterhouseCoopers LLP

John P. Gaspich, Jr. Penn State Health

Renee Gravalin, Eide Bailly LLP

Farlen Halikman, Moore Stephens Lovelace

John A. Hawryluk, KPMG LLP

William C. “Chuck” Heimerdinger, Ernst & Young LLP

Norman C. Mosrie, DHG Healthcare

Mark J. Ross, Baker Tilly Virchow Krause LLP

Denis M. Smith, Intermountain Healthcare

Karen Van Compernolle, Deloitte

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


Staff Contacts

Andy Mrakovcic, Technical Manager

Expert Panel Recommended Guidance


CPE and Conferences


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