Regulatory and Accounting Resources

Compilation of various resources pertaining to important regulations published by the Centers for Medicare and Medicaid Services (CMS), IRS, FASB, and other regulatory agencies that impact the healthcare industry.

2026 Physician Fee Schedule Specialty Impact Tables

HFMA presents a specialty impact analyses contained in one spreadsheet based on the 2026 Medicare physician fee schedule final rule.

Posted: December 12, 2025

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Comparison of CY 2026 Physician Fee Schedule Payment Rates to the 2025 Payment Rates

HFMA presents a spreadsheet comparing 2026 physician fee schedule payment rates to 2025 payment rates.

Posted: December 10, 2025

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MedPAC December 2025 Public Meeting Summary

HFMA presents a detailed summary of the MedPAC public meeting held on the December 4-5, 2025.

Posted: December 10, 2025

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All Regulatory and Accounting Resources

Fact Sheets

HFMA members can access all of our regulatory fact sheets, summaries, presentations, and tools published since 2011.

Principles & Practices Board Guidance

The P & P Board works with the AICPA, the Financial Accounting Standards Board, and the Government Accounting Standards Board to address the unique financial reporting needs of healthcare organizations.

Comment Letters to Regulatory Agencies

Access all of our comment letters issued since 2012.

Community Benefit & Transparency Tools

HFMA compiled these resources for hospitals and health systems to assist with complying with the requirement to list standard charges online and to explain the procedures around charity care.

On-Demand Education on Healthcare Finance Regulations

This list of resources includes documents and insights on the ACA, physician relationships, readmissions, charity care, bundled payment and other related payment reform topics.

Healthcare’s First Cost Accounting Adoption Model

HFMA and Strata are introducing the L7 Cost Accounting Adoption Model to help healthcare providers access accurate cost data via the use of advacned cost accounting.

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