Certified Specialist Accounting & Finance Recertification
The CSAF recertification program is recommended for active, eligible HFMA CSAF certificants with an upcoming maintenance due date of May 31, 2020. Not sure when your CSAF expiration date is? Sign in, click your profile image in the upper right corner, select My Development, and then click on the Certifications tab near the center of the page. You'll see your certifications along with their expiration date.
- Financial Planning and Budgeting
- Financial Reporting: Liabilities and Long-Term Debt
- Financial Reporting: Relationships and Procedures
- Financial Reporting: Revenue and Assets
- Accounting Oversight and Internal Control
A&F: Accounting Oversight and Internal Control
This course explains the five components of internal control, paying particular attention to the specific categories of accounting and administrative internal controls. The course summarizes each provision of the Sarbanes-Oxley Act of 2002 and explains the makeup, function, and standards of the Public Company Accounting Oversight Board. The course describes auditor responsibilities, defines key auditing terms, and explains how and why operational audits should be carried out.
A&F: Financial Reporting: Revenue and Assets
This course explains the different categories of healthcare enterprises and the process to record revenues from varying sources. It discusses reporting requirements for restricted and unrestricted net assets, and explains how cash and cash equivalents are reported, including handling of agency funds and credit risks. This course describes the accounting and reporting of investments in investment securities that have readily determinable fair values and all investments in debt securities. It explains how healthcare organizations should account for and report property and equipment, supplies, and other assets.
A&F: Budgeting and Forecasting
This course introduces budgetary control and explains the principles of strategic planning. It also describes the components of a business plan, explains the types of control budgets, lists the types of budgeting techniques, and explains budget variables. The course describes reporting functions, including responsibility reporting and offers details about types of cost behaviors. It introduces ratio analysis and discusses the four broad categories of ratio analysis.