Revisions to TQA Section 9510.03
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Revisions to TQA Section 9510.03

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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

Download the Revised TQA 9510.03 full question and answer

File name: tqa-section-9510-03.pdf

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