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An Audit Primer for Auditors of For-Profit Entities Receiving HHS Provider Relief Funds
Audit & Assurance

An Audit Primer for Auditors of For-Profit Entities Receiving HHS Provider Relief Funds

This GAQC webcast provides auditors and for-profit healthcare entities information on federal audit requirements for entities receiving Provider Relief Funds, including HHS audit requirements, audit standards to follow, best practice tips, and resources.

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NASBA Field of Study

Auditing (Governmental)



CPE Credits



Daron Tarlton, Amanda Ward


3 months

Product Number


 Business & partner 
Product Details

The U.S. Department of Health and Human Services funds audit requirements and standards

The COVID-19 pandemic has resulted in influx of federal funding from the U.S. Department of Health and Human Services (HHS) to for-profit hospitals and other for-profit healthcare providers. Many of these entities are required to undergo an audit of HHS funds. If you audit for-profit entities that have become subject to these audit requirements, you are likely in need of a primer on what is involved.

This session will walk participants through the following:

  • The types of for-profit entities subject to the HHS audit rules
  • What the HHS audit requirements involve, including the auditing standards to be followed
  • Other audit performance considerations
  • Best practices, tips, and resources

While this session is primarily intended for auditors, for-profit auditees may benefit from attending to learn more about what their auditors will be looking at.

Important Note: This session will focus only on for-profit audit considerations and not the relevant considerations for audits of governmental and not-for-profit healthcare entities.

Government Audit Quality Center (GAQC) members save 20%: Login here to obtain the discount code.

Who Will Benefit
  • Auditors of for-profit healthcare entities
Key Topics
  • Provider Relief Funds
  • HHS
  • Yellow Book
  • Federal Audit Requirements
  • Healthcare
Learning Outcomes
  • Use resources and tools available from the GAQC and AICPA
  • Apply best practices and tips for HHS audits
  • Distinguish additional requirements for Yellow Book audits
  • Determine the for-profit HHS audit requirements
More Details
NASBA Field of Study
Auditing (Governmental)
Knowledge of GAAS audits
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
2 hrs
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Contact us
Daron Tarlton
Daron Tarlton is an assurance partner in Tampa, Florida where he serves as the Professional Practice Partner of DHG Healthcare, the national healthcare practice of Dixon Hughes Goodman LLP. Daron is also the firm’s primary governmental industry professional practice resource and is on the leadership team for DHG’s national Nonprofit, Education, and Government industry practice. Daron previously served a two-year rotation through the DHG Professional Standards Group in the firm’s national office in Charlotte, North Carolina. Daron’s client service responsibilities include providing assurance and advisory services to healthcare providers throughout the country. Daron’s client portfolio has spanned the spectrum from large nonprofit health systems to local governmental community hospitals to for-profit ambulatory providers and physician enterprises, including private equity backed portfolio companies. He also serves a wide array of community nonprofit and charitable organizations, and at a prior firm focused on municipal and county governments. Daron has extensive experience performing audits in accordance with the Uniform Guidance and Government Auditing Standards. In his professional practice roles, Daron is a consultative resource for assurance and advisory teams across the firm on technical and complex accounting and assurance matters, firm risk management, and emerging industry issues. He is routinely involved in the development of assurance methodologies, quality control protocols, technical educational programs, and annual firm internal inspections for the national healthcare, nonprofit, and government industry practice units. Daron is actively involved with the AICPA Healthcare Expert Panel as an interested party and is the firm’s liaison to the AICPA Government Audit Quality Center. He is a frequent presenter on emerging accounting, auditing, and financial reporting topics.
Amanda Ward
Amanda is the partner in charge of Plante Moran's single audit technical practice. She focuses on quality control, provides technical consultations to teams, develops and issues firm guidance on emerging topics, and oversees training and development. Amanda is a frequent speaker at conferences sponsored by the AICPA and state CPA societies. Amanda is a member of the AICPA's Governmental Audit Quality Center executive committee and serves on the planning committee for the NFP Conference.

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