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.

Medicaid Program; Closing a Health Care-Related Tax Loophole Final Rule Summary

HFMA presents a detailed summary of a final rule published by CMS to address what it describes as a loophole in a regulatory statistical test applied to state proposals for Medicaid tax waivers.

Posted: February 12, 2026

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Comparison of 2026 ASC Addendum BB with October 2025 Addendum BB

This spreadsheet compares ASC covered ancillary services integral to covered surgical procedures. The spreadsheet also includes an HCPCS lookup tool that allows the user to pull-up basic descriptive and payment information for a HCPCS code.

Posted: February 9, 2026

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Comparison of 2026 ASC Addendums AA and FF with October 2025 Addendums

HFMA presents a spreadsheet for relative weights and payment rates for ASC covered surgical procedures at the HCPCS level, comparing 2026 to 2025 rates.

Posted: February 9, 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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