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.

DMEPOS Fee Schedule Rate Comparison Tables for 2025 and 2026

HFMA presents a spreadsheet comparing calendar year 2026 to 2025 payment rates for the Durable Medical Equipment, Prosthetics, Orthotics, and Supplies (DMEPOS) fee schedule.

Posted: January 9, 2025

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Transparency in Coverage Proposed Rule Summary

HFMA presents a detailed summary of a proposed rule published by the Departments of Labor, Health and Human Services, and the Treasury in the December 23, 2025, Federal Register, updating the Transparency in Coverage regulations.

Posted: January 6, 2026

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Alternative Payment Model Updates and the Increasing Organ Transplant Access Model Proposed Rule Summary

HFMA presents a detailed summary of the proposed rule that would update and revise the Increasing Organ Transplant Access (IOTA) Model.

Posted: December 23, 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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