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 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):

    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

    Industry News and Resources

    The American Recovery and Reinvestment Act of 2009 established incentive payments under the Medicare and Medicaid programs for certain professionals and hospitals that "meaningfully use" certified electronic health record technology. Because critical access hospitals (CAH)—hospitals with 25 or fewer beds and located primarily in rural areas—are reimbursed on a reasonable cost basis and not in accordance with a prospective payment system (PPS), the incentive payment methodology for CAHs is different than it is for PPS hospitals. 

    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 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

    Mark D. Albrecht, Deloitte LLP

    Steven R. Blake, Avanti Hospitals

    Nicole Blythe, Grant Thornton LLP

    Staci Dickerson, Sharp HealthCare

    Martha Garner, PricewaterhouseCoopers LLP

    Renee Gravalin, Eide Bailly LLP

    Farlen Halikman, Moore Stephens Lovelace

    John A. Hawryluk, KPMG LLP

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

    Patrick J. Kitchen, McGladrey LLP

    Mark J. Ross, Baker Tilly Virchow Krause LLP

    Denis M. Smith, Intermountain Healthcare

    Steven D. Stang, CliftonLarsonAllen LLP

    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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