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.

CY 2025 OPPS/ASC Final Rule Summary

HFMA presents a detailed summary of the calendar year 2025 final rule for the Medicare hospital outpatient prospective payment system and ambulatory surgical center payment system.

Posted: December 12, 2024

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CY 2025 End-Stage Renal Disease PPS Final Rule Summary

HFMA presents a detailed summary of the final rule updating the end-stage renal disease prospective payment system for CY 2025.

Posted: December 4, 2024

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CY 2025 Physician Fee Schedule Final Rule Summary Part II – MSSP Requirements

HFMA presents part II of three detailed summaries of the final rule relating to the Medicare physician fee schedule for CY 2025 and other revisions to Medicare Part B policies.

Posted: November 20, 2024

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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.