United States: Audit

On March 20, 2026, the Centers for Medicare and Medicaid Services released new guidance outlining the agency’s audit methods and instructions for Medicare Advantage plans subject to upcoming risk adjustment data validation audits for payment year 2020.

On January 30, 2026, the DOL's Employee Benefits Security Administration published proposed regulations (408(b) rules) that would significantly increase transparency requirements for pharmacy benefit managers and ...

As another audit season approaches, equity accounting—and how it affects the audit—is a perennial hot topic among accounting and financial reporting professionals.