AICPA Health Care Industry Conference

Denver, CO

Nov 08 - 10, 2017


AICPA Health Care Industry Conference

The most up-to-date information on major health-related policies and their financial implications.

The AICPA Health Care Industry Conference covers the issues that affect your day-to-day role. This year’s conference sessions and tracks are curated to provide actionable learning through intensive discussions of key challenges and opportunities facing the industry.

Experience the CFO Panel Discussion along with 8 additional panel sessions that are designed to bring you interactive discussions and in-depth coverage around a diverse range of technical topics and industry updates.

Leave confident with new perspectives and best practices on how to lead your clients and organization through the changing landscape of health care finance and operations.

Attend Online
Attend the AICPA Health Care Industry Conference virtually.

Interdisciplinary application for health care settings

  • Hospitals
  • Physician groups
  • Private practices
  • Freestanding ERs
  • Acute care
  • Long Term Care
  • Managed Care Plans
  • Home Health
View Agenda

Developed for:

  • CPAs with health care clients
  • Compliance officers, internal auditors, attorneys, financial managers and administrators in the health care industry
  • Valuation specialists in the health care industry
  • C-suite executives of hospitals, physician groups and managed care organizations

Optional Events & Pre-Conference Workshops

Click View Pricing/Register Now above to choose your options.

Event/Workshop Title Date Time
Top Audit Findings from Charge to Capture and Pt. Status Audits November 8 8:00 - 11:30 AM
Denver Microbrew Tour November 9 6:00 - 9:15 PM


CGMA designation holders - Save an additional $50.00

When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.


This conference was prepared in accordance with the Joint AICPA/NASBA Statement on Standards for Continuing Professional Education (CPE) Programs, effective on July 1, 2012. The recommended CPE credits are in accordance with these standards; however, your individual state board is the final authority on the acceptance of programs for CPE credit.


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Agenda At-A-Glance
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WEDNESDAY, November 8
7:30 AM - 5:15 PM

Registration Open

8:00 AM - 11:30 AM


101. Top Audit Findings From Charge Capture and PT Status Audits
Speaker: Day Egusquiza, President, AR Systems, Inc

This operational focused class will focus on 2 key areas of lost revenue: charge capture and lost inpatients

  • High risk audit results for charge capture will include internal guidance for identifying and correcting.
  • Lost inpatients focus on the 2 MN rule - including key misunderstandings regarding the 2 MN benchmark. Confusion has led to lost inpatients

Learning Objectives:

  • Be able to identify internal at risk issues for lost charges
  • Be able to identify key changes in the internal UM process to aggressively capture 2 MN benchmark inpatients
12:30 PM - 12:45 PM

Welcome & Introductory Remarks

12:45 PM - 1:35 PM


1. The Challenges and Controversies of the Ebola Epidemic: Experiences from a Provider and Patient
Speaker: Craig Spencer, MD, MPH, Director of Global Health in Emergency Medicine, New York-Presbyterian/Columbia University Medical Center

1:35 PM - 1:50 PM

Change Break

1:50 PM - 2:40 PM


2. Yellow Update and Uniform Guidance
Track: Advancing Technical Expertise
Speaker: Reem Samra, CPA, Managing Director, Deloitte & Touche

This Session will provide an overview of the new proposed changes to the Yellow book and an overview of current developments in the Uniform Grant Guidance impacting auditors.

Learning Objectives:

  • To provide the audience with an understanding of the proposed changes to the yellow book
  • To provide an overview of recent developments in auditing under Uniform Grant Guidance

3. Future of Physician Compensation
Track: Transforming Operations
Speaker: Justin Chamblee, CPA, Senior Vice President, Coker Group

Physician compensation is changing as rapidly as the reimbursement environment, with practically all hospitals and medical practices asking questions surrounding “what should we change” and “when should we change”, along with many other questions. The challenges faced by both hospitals and private groups are real, with different approaches to address each. However, in the midst of the challenges are incredible opportunities to further link the method by which physicians are compensated more solidly into the mission of the respective organization. This presentation will highlight the key challenges and then provide practice insights into how to adapt both hospital employed and private practice compensation models to the new realities of medicine today. Further, it will include examples/case studies of how groups are handling these challenges.

Learning Objectives:

  • Identify the challenges that clinical integration and new reimbursement schemes pose to physician compensation.
  • Educate on opportunities that exist to modify compensation plans, with specific case studies as to how others are approaching these changes.
  • Provide practice insights into the steps necessary to make the required modifications.

4. Update on OIG Investigation
Track: Enhancing Regulatory Knowledge
Speaker: Sara Wheeler, JD, Partner, U.S. King and Spalding

2:40 PM - 3:10 PM

Networking Break

3:10 PM - 4:25 PM


5. Tax Update
Track: Advancing Technical Expertise
Speakers: Mary Rauschenberg, CPA, Managing Director, Deloitte Tax LLP
Jim Sowar, CPA, Cincinnati Managing Partner, Deloitte
Alicia Janisch, CPA, Partner Deloitte

The world of tax is ever changing. Not only does IRS issue new rulings, but there is rampant speculation about what Congress has in store relative to potential tax reform Additionally, IRS has started auditing hospital compliance with Section 501(r) operational requirements. This session will focus on recent developments and changes in the tax world affecting not-for-profit hospitals and their affiliates. We will cover topics ranging from Congressional activities to court cases to IRS audit initiatives and new guidance.

Learning Objectives

  • Information regarding potential tax reform provisions
  • Information regarding IRS audit activities

This session will cover various timely tax topics impacting health care providers. Attendees will receive an update on current legislative hot topics, as well as an overview of the tax regulatory landscape.

6. Internal Audit Panel
Track: Transforming Operations
Speakers: Russell Harder, CIA, CISA, CFE, Managing Director, Deloitte
Alana Sullivan, CCEP, CHC, Sr. VP & Chief Compliance Officer, Erlanger Health System
Catharine Fortney, MSHA, CHC, Chief Compliance and Audit Officer, Denver Health

The internal audit function plays a vital role within health care organizations. The internal audit function within a health care organization provides executives, governance and other stakeholders with valuable assistance by giving objective assurance on governance, risk management and control processes. This facilitated panel discussion is led by experienced health care internal auditing professionals who will share insights on the key issues addressed by the internal audit function as well as challenges faced into today’s health care environment.

From this session, Attendees will:

  • Understand how the internal audit function works in conjunction with other health care executives and governance
  • Gain insight into strategies employed by the internal audit function to mitigate risks to health care organizations
  • Propose questions to health care internal audit panel members regarding matters that the attendees have encountered

7. MACRA: Using Data to Capture the Quality
Track: Enhancing Regulatory Knowledge
Speakers: Mark Blessing, CPA, Managing Director, BKD
Zachary Remmich, Managing Consultant, BKD, LLP
Eric Rogers, MEd., RT(R), Senior Managing Consultant, BKD

This presentation will provide a brief overview of the Medicare Access and CHIP Reauthorization Act and a discussion on using a data-driven approach to engage physicians in a value-based reimbursement environment. The presenters will discuss strategies for increasing physician engagement, identify essential factors affecting physician value-based reimbursement, and demonstrate tools that can help you make data-driven decisions, implement best practices and measure your performance against financial, operational, and clinical goals.

Learning Objectives:

  • Recognize and discuss the implications to physician practices around new payment programs such as MACRA
  • Outline key elements affecting reimbursement in a value-based environment
  • Identify strategies and tactics to engage physicians using data analytics
  • Describe an effective strategic process to engage physician practices
4:25 PM - 4:40 PM

Change Break

4:40 PM - 5:30 PM


8. Starbucks & Healthcare
Speaker: Heath Nielsen, VP Branded Solutions, Starbucks Coffee Company

During this session, Heath Nielsen, VP of Branding solutions for Starbucks, will discuss how to apply Starbucks customer strategies to Health Care.

5:30 PM - 6:30 PM

Welcome Reception

THURSDAY, November 9
6:45 AM - 5:30 PM

Registration Open

6:45 AM - 8:00 AM

Continental Breakfast

7:00 AM - 7:50 AM


201. Attacking Payer Denials - Turning Anguish into Action in 3 Focus Areas
Track: Transforming Operations
Speaker: Day Egusquiza, President, AR Systems, Inc

This class will identify the at risk issues related to 3 key areas with the payers: DRG downgrades, Inpt vs obs disputes and readmission denials. The additional challenges with Medicare Part C/Advantage will be addressed as the internal staff are confused! Learn contract language ideas too - all focused on identifying keys to documentation and new payer pathways.

Learning Objectives:

  • Be able to identify at risk patterns. per payer.
  • Be able to identify key contract language or lack of a contract at risk.
  • Be able to address the 3 key areas with appropriate internal action plans.
8:05 AM - 8:10 AM

Chair Announcements

8:10 AM - 9:00 AM


9. Washington Update: Where is the future going?
Speaker: Heather Meade, JD, Principal, Washington EY Council

9:00 AM - 9:20 AM

Change Break

9:20 AM - 10:35 AM


10. External Audit Panel & Update
Track: Advancing Technical Expertise
Mark Belfance, CPA, Denver Office Managing Partner, Ernst & Young
Mark Ross, CPA, Partner, National Firm Leader - Healthcare Practice, Baker Tilly Virchow Krause, LLP
Ryan Sells, CPA, Partner, EKS&H

The public accounting industry is entering a period of accounting change like no other in recent times with the changes to revenue, leases, and not-for-profit financial statement presentation. In addition, technology continues to change at the speed at light, which challenges public accounting firms to restructure their audit processes and policies to effectively and efficiently serve their clients. This panel discussion is led by experienced health care public accounting professionals from various size public accounting firms who will share insights on how their firms are preparing for the future in public accounting.

Attendees will:

  • Gain insight into strategies employed by various public accounting firms to prepare their staff and clients for the upcoming changes in accounting standards
  • Understand various challenges the public accounting industry is facing
  • Propose questions to external audit panel members regarding matters that the attendees have encountered

11. Technology Panel
Track: Transforming Operations
Speakers: David Peterson, SVP/CIO, Erlanger Health System
Tressa Springmann, CHCIO, CIO & SVP of Performance Improvement, Lifebridge Health

12. Providers Taking Risk: What You Need to Know to Ensure You’re a Strategic Advisor
Track: Enhancing Regulatory Knowledge
Speakers: Megan North, President, Conifer Value-Based Care
Jim Borowski, VP, Financial Planning & Analysis, Conifer Value-Based Care

Providers are increasingly moving away from fee-for-service to risk- or outcomes-based payment models. Understand the differences between a bundle, an accountable care organization and capitation, as well as the levers to look at to ensure performance on these contracts.

Learning objectives:

  • Understand the different provider payment models
  • Describe what can be influenced in each payment model
  • Learn how it impacts the organization’s financial metrics
10:35 AM - 11:00 AM

Networking Break

11:00 AM - 12:15 PM


13. FASB Update
Track: Advancing Technical Expertise
Speaker: Jeffrey Mechanick, CPA, CGMA, Assistant Director, Financial Accounting Standards Board

Hear the latest developments in GAAP for health care entities. We'll focus on the FASB's current project on Grants and Contracts to NFPs, as well as other recent ASUs and ongoing FASB projects. We'll also touch upon some key implementation issues concerning ASUs on Revenue Recognition, Leases, and NFP Financial Statements.

Learning Objectives:

  • Understand the genesis, proposed guidance, and next steps for the FASB's project on Grants and Contracts to NFPs.
  • Develop a general understanding of other recent ASUs and ongoing FASB projects.
  • Develop an understanding of key Revenue Recognition, Leases, and NFP Financial Statements implementation matters.

14. Provider-Sponsored Health Plans – Valuation Considerations (Includes Setting Up a Health Plan)
Track: Transforming Operations
Speakers: Dan Platten, CPA, ABV, Director, Duff & Phelps
Brian Gore, CFA, Managing Director, Duff & Phelps, LLC
Scott Keim, Executive Director of Network Strategy and VBC Growth, Aetna
Alfonse Upshaw, Chief Accounting Officer, Kaiser Permanente

The session will open with a brief discussion regarding the valuation of healthcare providers and then contrast with managed care organizations in healthcare. The session will then move to a discussion among the group to give the perspective from a managed care organization as well as an integrated healthcare organization.

Learning objectives:

  • Understand the valuation considerations of a health plan.
  • Understand the operational aspects from both a health plan and provider organization when setting up or dealing with a health plan.
12:15 PM - 1:15 PM


1:15 PM - 2:30 PM


15. Healthcare Accounting Update Part I
Track: Advancing Technical Expertise
Speakers: William Heimerdinger, CPA, Partner, Ernst & Young
Norman Mosrie, CPA, Partner, DHG Healthcare
Martha Garner, CPA, National Office Managing Director, PwC
Karen Van Compernolle, CPA, Partner, Deloitte & Touche LLP

Knowledge is power. This session will cover the latest key topics impacting financial accounting and reporting for health care entities, including the  not-for-profit reporting model, leases, revenue recognition, debt issuance costs and other matters.

16. NFP-FP Joint Ventures
Track: Transforming Operations
Speakers: Jim Pinna, JD, Partner, Hunton & Williams
Colin McDermott, CPA, Managing Director, VMG Health

This session will discuss current trends and issues in non-profit / for-profit joint ventures. Attendees will learn about recent market trends and unique legal and valuation issues.

2:30 PM - 2:40 PM

Change Break

2:40 PM - 3:55 PM


17. Healthcare Accounting Update Part II
Track: Advancing Technical Expertise
Speakers: William Heimerdinger, CPA, Partner, Ernst & Young
Norman Mosrie, CPA, Partner, DHG Healthcare
Martha Garner, CPA, National Office Managing Director, PwC
Karen Van Compernolle, CPA, Partner, Deloitte & Touche LLP

This session will continue the discussion with members of the Health Care Accounting Expert Panel. The session will conclude with a Q&A opportunity.

18. Update on the Current Health Care Bond Market
Track: Transforming Operations
Speaker: David Stephan, CFA, Director, Barclays

3:55 PM - 4:20 PM

Networking Break

4:20 PM - 5:35 PM


19. Impact of Marijuana Law in Colorado Health Care
Speaker: Larry Wolk, MD, MSPH, Executive Director and Chief Medical Officer, Colorado Department of Public Health

In 2012, Colorado voters legalized recreational marijuana allowing the public to use and possess an ounce of marijuana and grow up to six plants. There is an ongoing debate in this country concerning the impact of legalizing marijuana. Those in favor argue that the benefits outweighs the potential negative consequences. Conversely, those oppose argue that the potential benefits are minimal compared to the adverse public health impacts. Dr. Wolk, Executive Director and Chief Medical Officer of the Colorado Department of Public Health and Environment, will update the audience on the actual impact to Colorado based on current information.

Friday, November 10
6:45 AM - 12:00 PM

Registration Open

6:45 AM - 8:00 AM

Continental Breakfast

7:00 AM - 7:50 AM


202. Service Line Design in an Era of Health Care Reform (Includes Bundled Payments)
Track: Transforming Operations
Speaker: Eric Dalton, Vice President, Clinical Program Development, Tanner Health System

This session will demonstrate how health systems are structuring service lines and aligning with physicians to ensure success during the evolution of volume to value.

Learning Objectives:

  • Establish core elements of service line structure to ensure success
  • Present Physician Alignment options that truly align priorities.
7:50 AM - 8:00 AM

Change Break

8:00 AM - 9:15 AM


20. Revenue Recognition (Part I - Technical)
Track: Advancing Technical Expertise
Speakers: Mike Breen, CPA, Partner, KPMG
Kimberly McKay, CPA, Partner, BKD, LLP

This session will provide a Revenue Recognition technical update on AICPA task force issues.

Learning Objectives:

  • provide an understanding of the impact of the revenue recognition standard on health care providers
  • provide an understanding of the status of the AICPA health care task force papers

21. Post-Acute Integration Strategies
Track: Transforming Operations
Speaker: Betsy Rust, CPA, Partner, Plante Moran, PLLC

This session will review the current drivers of hospital and health system post-acute strategies, and provide direction on how to develop an approach for your Organization that facilitates clinical effectiveness and cost efficiency in a value driven healthcare economy.

Learning Objectives:

  • Understand how post-acute services are impacting quality and cost incentives and metrics for hospitals and health systems
  • Learn how to evaluate options for post-acute services including whether to own or partner, and network development criteria
9:15 AM - 9:25 AM

Change Break

9:25 AM - 10:40 AM


22. Revenue Recognition (Part II - Operational)
Track: Advancing Technical Expertise
Speakers: Steven Blake, CPA, CGMA, CFO Managing Director, Avanti /Paladin
Barbara Potts, Senior Director, Finance, Ascension

This session will provide examples involving a portfolio approach to identifying implicit price concessions for uninsured patients that fall under EMTALA. Discuss application of the revenue recognition principles applied to: Federal Matching Assistance Program [FMAP Limits on Pass Through Payments and new Directed Payments], Charity, Disproportionate Share [Medicare and Medicaid, Traditional DSH and new Uncompensated Care Payments (DSH UC)].

23. Ratings Update
Track: Enhancing Regulatory Knowledge
Speaker: Emily Wadhwani, FACHE, Director, Fitch Ratings

A deeper look at how rating agencies view the healthcare industry, specifically the municipal healthcare bond market. This session will provide a look back at historical rating and financial metric trends, as well as a look forward at how the current legislative environment is expected to impact future credit quality in the healthcare sector.

Learning Objectives:

  • Provide an overview of municipal bond credit ratings, including the rating process, rating movements over time, and key credit considerations.
  • Explore current trends in the municipal bond market, including volume, varying structures, and an outlook on what will drive future ratings.
10:40 AM - 11:05 AM

Networking Break

11:05 AM - 12:20 PM


24. CFO Hot Topics Panel
Panelists: Britt Tabor, CPA, FACHE, EVP & CFO/Treasurer, Erlanger Health System
Peg Burnette, CPA, CFO, Denver Health
Ronald Farr, CPA, Chief Financial and Administrative Officer, ProHealth Care

Health care providers are faced with many challenges and key decisions. This facilitated panel discussion, including CFOs from for-profits and not-for-profits, will share insights on the key issues facing their organizations. A Q&A period will allow participants to share best practices and insights on key issues. Attendees will: Gain insight into actual strategies that successful CFOs have used to navigate the waters of health care reform and have an opportunity to pose specific questions to successful CFOs regarding any issues or concerns that the attendee may have encountered

Exhibitor and Sponsor Opportunities

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Travel & Accommodations


Westin Denver Downtown
1672 Lawrence Street
Denver, CO 80202

Phone: 866-716-8108
Rate: $209 single/double
Online Reservations

Business Casual

The AICPA has a special agreement with Maupin Travel, Inc. of North Carolina to assist you with your travel arrangements. Call 1-800-345-5540 to arrange your travel to the AICPA Conference.

Call Delta Airlines 1-800-328-1111. Refer to Meeting Event Code # NMPTK

Reservations and ticketing is also available via www.delta.com When booking online, select Book A Trip, click on Advanced Search and enter the meeting event code NMPTK in the box provided.

*Zone Fares do not require a Saturday night stay over. These fares are available on all flights but are inventory controlled. Some restrictions may apply.

Book Online or call Hertz at 1-800-654-2240 and use AICPA discount code (CDP#) 12353 and convention code (CV#) 021H0024

Rates are subject to availability. The AICPA is not liable for any penalties incurred if you cancel/change your reservations.

Online Conference System Requirements

Attending Online is easy! Check the System Requirements below and install Adobe Flash if you haven't already, then visit this demo page once you're ready to check for compatibility.

NOTE: For sessions that are audio-only, you use the same player and have the experience as the above demo page, but there will be a static image in place of the video stream.

  • Adobe Flash plugin (Click on link to install) http://get.adobe.com/flashplayer/
  • Supported Browsers: Internet Explorer 8 or Higher, Firefox, Chrome, Safari
  • Computer with Speakers / Headset
  • High speed internet connection

Cancellation Policy

On-Site Conference: You may cancel without penalty if cancellation request is received up to and including 45 days prior to the start of the conference. Due to financial obligations incurred by the AICPA, a credit less 50% of the registration fee will be issued for requests received up to and including 21 days prior to the start of the conference. No refunds or credits will be issued on cancellation requests received less than 21 days prior to the start of the event.

Online Conference: You may cancel and receive a refund if cancellation request is received up to and including 15 days prior to the start of the conference. You can cancel and receive a 100% credit if your registration is canceled within 7 days of the start of the conference. Due to financial obligations incurred by the AICPA, a 60% credit will be issued for requests received up to the day prior to the start of the conference. No refunds or credits will be issued on cancellation requests received once the online conference begins.

For more information about AICPA's conference cancellation policy, contact the AICPA Service Center at 1-888-777-7077 or service@aicpa.org.