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.

Interoperability Standards and Prior Authorization for Drugs Proposed Rule Summary

HFMA provides a detailed summary of the proposed rule intended to improve the electronic exchange of health care data and streamline processes related to prior authorization by increasing the interoperability of systems used across the health care industry.

Posted: April 30, 2025

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FY 2027 IPPS/LTCH PPS Proposed Rule Summary

HFMA presents a detailed summary of the FY 2027 Medicare inpatient prospective payment system and long-term care hospital prospective payment system proposed rule published in the Federal Register on April 14, 2026.

Posted: April 27, 2026

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HFMA’s P&P Board Comments on GASB’s Proposed Implementation Guide, Financial Reporting Model Improvements-Subsidies

HFMA’s P&P Board comments on the GASB’s Proposed Implementation Guide, Financial Reporting Model Improvements-Subsidies.

Posted: April 24, 2026

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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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