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.

Featured Resources

Fact Sheet | Payment, Reimbursement, and Managed Care

Post-Election View of Potential Near-Term Federal Health Policy Agenda

HFMA presents a summary highlighting possible changes involving federal health policy for Medicare, Medicaid, and Affordable Care Act coverage as a result of the election of Joe Biden as President.

Fact Sheet | Price Transparency

Health Plan Price Transparency Requirements Final Rule Executive Summary

HFMA presents a summary of a final rule released by CMS requiring health plans to make an online price transparency tool that provides cost sharing and other information available to their members.

Fact Sheet | Payment, Reimbursement, and Managed Care

Health Plan Price Transparency Requirements Final Rule Summary

HFMA presents a detailed summary of a final rule published by CMS in the November 12, 2020, Federal Register, requiring health plans to make an online price transparency tool that provides cost sharing and other information available to their members.

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.