Revisions to TQA Section 9510.03

On June 27, 2006, the New York State Department of Health (DOH) issued a prescribed “Opinion of Independent Accountant” (the Cost Report Opinion) that is required to be utilized by CPAs reporting on audits and attestation engagements associated with a nursing home’s filing of its Annual Report of Residential Health Care Facility (RHCF-4). The purpose of this Technical Question and Answer (“TQA”) is to provide clarity to CPAs performing these engagements. This TQA also may be useful to a CPA