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

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

February 4, 2015

December 3, 2014

October 1, 2014

August 6, 2014

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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