Partner & Certified Public Accountant
Christian Soriaga, CPA is a partner at Soriaga & Associates, LLC, a healthcare-focused CPA firm in Lisle, Illinois, founded by Carl Soriaga, CPA in 1985. The firm is a member of the AICPA and the Illinois CPA Society, and Christian hosts every free 20-minute call.
114 articles
Fractional CFO
What is a fractional CFO? See how fractional, virtual, outsourced and part-time CFOs differ from a controller or bookkeeper, and when you need one.
· 10 min read
Home Health Accounting
Home health consulting covers survey and OASIS work; a CPA fixes books, cash flow and the cost report. See who fixes what first, with CMS data.
· 13 min read
Homecare Accounting
Caregiver payroll for home care agencies: overtime after 40 hours, paid travel time, live-in sleep rules, 2026 payroll taxes and a cost-per-hour table.
· 13 min read
Hospice Accounting
Hospice billing guide for FY 2027: four levels of care and revenue codes, 5-day NOE rule, monthly claims, the SIA, and the $36,174.75 aggregate cap.
· 13 min read
Homecare Accounting
80 hours a month, 43 states + DC, January 1, 2027. CMS's medical frailty framework uses personal care claims as evidence, and a Sept 18 lawsuit challenges it.
· 6 min read
Hospice Accounting
GAO found Medicare effectively paid low-visit hospices $573 per visit vs $232 at high-visit hospices, and $7.6B more than home health per-visit rates.
· 5 min read
Home Health Accounting
Home health was named in 32% of banks' health care fraud reports to FinCEN; hospice 8%. The banking patterns that draw a report and how clean books avoid them.
· 5 min read
Home Health Accounting
CMS posted Annual QAO reports Sept 18, 2026. Below 90% means a 2-point cut to your Medicare update. Old OASIS assessments are rejected after Dec 31, 2026.
· 5 min read
Homecare Accounting
California $17.40, Colorado $15.71 and Michigan $15.00 take effect January 1, 2027. New York has not announced. What confirmed and unconfirmed wage floors do to home care margins.
· 7 min read
Home Health Accounting
All 432 PDGM case-mix weights and LUPA thresholds were recalibrated for CY 2026 on CY 2024 claims, and OASIS-E2 took effect April 1, 2026. Where home health revenue leaks.
· 6 min read
Hospice Accounting
20.37% of hospices missed FY 2026 quality reporting and lost four points off the payment update. HOPE timepoints, the 30-day deadline, and the FY 2027 final rule figures.
· 7 min read
Home Health Accounting
The 2025 CERT home health improper payment rate is 6.9%, about $1.07 billion. Inside an OIG audit: 100 claims sampled, 37 in error, and extrapolation.
· 6 min read
Home Health Accounting
HHVBP applies a -5% to +5% adjustment per Medicare FFS claim. The CY 2026 measure weights, baseline years, and the August 20 / October 1 / November 25 APR calendar.
· 7 min read
News
44 hospice deals projected for 2026, a post-COVID high. What buyers underwrite now: cap exposure, quality reporting, ownership history, and moratorium structure limits.
· 6 min read
News
The CMS home health and hospice enrollment moratorium expires November 13, 2026 unless extended. Dates, the CHOW trap, and the CY 2027 revocation proposals.
· 6 min read
News
CMS's CRUSH proposed rule reached OMB August 7, 2026. The hospice billing anomalies AI models flag, what defends each one, and the cash-flow risk of pre-payment review.
· 6 min read
Homecare Accounting
What CMS delayed in the Medicaid Access Rule in 2026 and what it did not. The 80/20 pass-through still binds in 2030, and 311,879 fewer users are projected by 2034.
· 6 min read
News
CMS's FY 2024 Review Choice Demonstration statistics for home health: 97% pre-claim affirmation, a 3.5% denial rate, and 51.6% of appeals overturned at Level 1.
· 6 min read
The FY 2027 hospice election-statement addendum is now mandatory. How to make 'related vs. unrelated' determinations correctly and keep them defensible under the SSVI.
· 3 min read
A CPA's guide to Medicare home health cost report (CMS-1728-20) audits: what triggers them, the records to keep, response deadlines, and how to avoid clawbacks.
· 4 min read
What the hospice Service and Spending Variation Index (SSVI) is, the 9 claims-based measures behind it, why CMS built it, and how to get ahead of your score.
· 3 min read
How the Medicare hospice aggregate cap works for FY 2027 ($36,174.75): the two beneficiary-count methods, why length of stay drives cap risk, and how to manage it.
· 4 min read
National home health benchmarks: a 21.2% FFS margin, 8.4 visits per 30-day period, a ~7% LUPA rate, and $2,024 per period. How to read them and act.
· 3 min read
CMS's CY 2027 home health proposed rule: a net +2.4% ($420M) update, no new permanent PDGM cut, and the -3% clawback continuing. What it means for your agency.
· 5 min read
CMS is keeping a -3% clawback despite a proposed +2.4% for 2027. How to plan home health cash flow around ~$4.9B in PDGM recoupment through 2028 and beyond.
· 3 min read
How PDGM's 30-day period and the 5-day NOA deadline drive home health cash flow, why late NOAs cost 1/30 per day, and how LUPAs swing a period's value.
· 4 min read
The FY 2027 hospice final rule (CMS-1851-F): a +2.3% update, the new $36,174.75 aggregate cap, the SSVI integrity score, and a mandatory election addendum.
· 5 min read
Home Health Accounting
Aveanna Healthcare’s second-quarter revenue beat puts demand, labor costs, reimbursement, margins, and outlook under investor scrutiny, with practical accounting lessons for home-based care providers.
· 2 min read
Homecare Accounting
MaineCare suspended payments to Community Home Health Care after allegations of billing for services not provided. The provider received nearly $48 million from 2019 through 2025 but remains licensed.
· 2 min read
News
Nova Leap Health reported record second-quarter 2026 revenue, operating income and Adjusted EBITDA, supported by acquisitions and expansion across North America.
· 3 min read
News
A new home care survey identifies compliance, scheduling and billing as leading technology priorities while highlighting growing AI use and the need for stronger financial data practices.
· 3 min read
News
A New York investigation examines $733 million in Medicaid billing by Flushing social adult day-care centers, alleged kickbacks, oversight failures, and compliance lessons for healthcare providers.
· 3 min read
Home Health Accounting
Pennant’s Q2 2026 revenue rose 35.8% as home health and hospice growth drove earnings, margins, and an upgraded full-year outlook.
· 3 min read
News
Alignment Healthcare faces lawsuit-related accounting scrutiny, falling shares, and divided valuation signals as investors reassess earnings quality and growth prospects.
· 3 min read
News
Learn when medicare cover home health care, who qualifies, what services cost, and how to appeal denials.
· 11 min read
Home Health Accounting
Pennsylvania authorities charged 19 people over alleged $4 million Medicaid home healthcare fraud involving fake shifts, impossible hours, and unperformed services.
· 3 min read
Medical Practices
ECU Health has appointed Brian Dunn, CPA, as chief financial officer. He will oversee finance, supply chain and financial integration with the Brody School of Medicine.
· 2 min read
Hospice Accounting
VITAS exceeded second-quarter 2026 growth expectations, improved its Florida Medicare cap position and signaled acquisitions despite a federal hospice and home health enrollment moratorium.
· 2 min read
Home Health Accounting
Explore the financial challenges facing Medicare home health providers and how specialized accounting services can help agencies navigate payment shifts and operational barriers.
· 2 min read
Home Health Accounting
Home health advocates are challenging new CMS fraud-fighting proposals, citing concerns over regulatory overreach and the impact on provider stability.
· 2 min read
Home Health Accounting
Explore how industry consolidation and financial restructuring impact home healthcare providers, and why specialized accounting expertise is essential for Chicagoland operators.
· 2 min read
Medical Practices
Explore how healthcare providers are managing financial volatility through rigorous reporting and feasibility analysis, with insights from Soriaga & Associates.
· 2 min read
News
Chippewa County is hiring Baker Tilly to review a $10 million loan request for the Chippewa Valley Cooperative Hospital, ensuring financial feasibility.
· 2 min read
Financial Growth Tips
An analysis of Fresha’s new native Xero and QuickBooks integrations and the broader impact of automated financial systems on small business operations.
· 2 min read
News
An analysis of Bloom Township's June expenses, highlighting major costs in health insurance and accounting, and how Chicagoland businesses can optimize overhead.
· 2 min read
News
Hims & Hers Health announces the departure of Chief Accounting Officer Irene Becklund. Learn about the transition plan and the importance of financial continuity.
· 2 min read
Home Health Accounting
Explore how shifting Medicaid policies and national home health growth trends are impacting the home care industry and why financial compliance is critical.
· 2 min read
News
A major data breach at MCBS has exposed the records of over 1.2 million patients, highlighting the need for enhanced cybersecurity and vendor oversight in healthcare.
· 2 min read
Medical Practices
Learn how the recent federal crackdown on Medicare fraud impacts home health agencies and why specialized accounting is critical for compliance.
· 2 min read
News
New Jersey’s new audit reforms raise the Medicaid threshold, extend filing deadlines and expand CPA eligibility for home care agencies.
· 2 min read
Home Health Accounting
Soriaga & Associates expands its specialized accounting services for home health, hospice, home care, and wound care providers nationwide.
· 2 min read
Medical Practices
Illinois-based CPA firm introduces specialized accounting and tax services for medical and home health businesses, focusing on industry-specific financial management.
· 2 min read
Home Health Accounting
Ensure stability with our guide to Medicaid cost reporting, covering preparation, allocation strategies, and audit mitigation.
· 5 min read
Home Health Accounting
Ensure compliance with your home health medicare cost report using expert strategies for data collection and audit defense.
· 6 min read
Home Health Accounting
Wondering when is medicare cost report due? Learn the critical deadlines and avoid costly payment cuts.
· 10 min read
News
A recent federal appeals court ruling highlights the severe consequences of billing fraud in healthcare. Learn how accurate financial oversight protects your practice.
· 2 min read
Home Health Accounting
Understand the cost of home health care services with our expert guide on insurance, tax deductions, and financial planning.
· 7 min read
News
Master medicare cost report preparation for your healthcare business with our professional insights and guidance.
· 6 min read
Fractional CFO
Discover how professional accounting and specialized financial strategies, championed by firms like Soriaga & Associates, are driving efficiency for the Chicagoland home health and hospice sectors.
· 2 min read
News
Discover how Chicagoland home health agencies can mitigate rising revenue gaps, address common billing errors, and prepare for increased federal regulatory scrutiny.
· 2 min read
News
Discover how shifts in healthcare M&A and private equity are affecting business owners in the Chicagoland home health and hospice sectors.
· 2 min read
News
Discover how home health and hospice agencies in the Chicagoland area can optimize their financial management through expert accounting strategies and the right software tools.
· 2 min read
News
Home health providers face significant workforce and regulatory changes. Learn how Soriaga & Associates provides the accounting solutions needed to navigate these shifts.
· 2 min read
News
Discover how Chicagoland home health providers can navigate market growth, workforce shortages, and liability challenges through expert CPA financial strategies.
· 2 min read
News
Learn how home health, hospice, and home care providers can navigate increased federal investigations into Medicaid billing with expert accounting strategies from Soriaga & Associates.
· 2 min read
News
Chicago-area home health providers face increased scrutiny regarding billing. Learn how Soriaga & Associates helps businesses stay compliant and avoid costly investigations.
· 2 min read
News
Discover essential accounting strategies, software recommendations, and billing best practices for Chicagoland home health and hospice providers.
· 2 min read
News
Learn how the new federal moratorium and funding freeze affect home health and hospice agencies. Get expert compliance insights from Soriaga & Associates.
· 2 min read
News
Navigate the financial challenges of the expanding home health care market with expert accounting and fiscal strategies tailored for Chicagoland providers.
· 2 min read
News
Explore the workforce and financial challenges facing the home care industry, from shifting Medicaid regulations to the critical role of immigrant health workers.
· 3 min read
News
Discover how home healthcare agencies can improve financial performance using modern accounting software, cost accounting strategies, and best practices for operational efficiency.
· 2 min read
News
Discover how home health agencies can leverage modern technology and specialized accounting to balance clinical quality and operational profitability in the Chicagoland area.
· 2 min read
News
Soriaga & Associates provides expert financial guidance for Chicagoland home health providers navigating new, stricter Medicaid accounting and compliance requirements.
· 2 min read
News
Explore the latest developments in the home health industry, including a major $162 million wage settlement in New York and new CMS proposals targeting fraud and reimbursement policies for 2027.
· 2 min read
News
Discover key investment trends and growth drivers in the home health care market and learn how expert accounting can support your provider business.
· 2 min read
News
Explore how healthcare providers and businesses are navigating shifting insurance models, skill-based billing, and rising medical costs to ensure long-term financial stability.
· 2 min read
Home Health Accounting
Home health agencies face increased federal scrutiny, a six-month Medicare moratorium, and $1.4 billion in withheld funds amid a nationwide crackdown on healthcare fraud.
· 2 min read
Hospice Accounting
50+ hospice cost report statistics for 2026: Medicare margins, the aggregate cap, CMS-1984-14 filing and cost trends, each tied to a primary source.
· 7 min read
Home Health Accounting
55+ home health cost report statistics for 2026: Medicare margins, PDGM reimbursement, CMS-1728-20 filing and LUPA data, each tied to a CMS source.
· 10 min read
Home Health Accounting
Explore the shift in home care billing as providers evaluate the profitability and operational demands of skill-based billing versus capitation payment models.
· 2 min read
Home Health Accounting
Discover how healthcare providers are using advanced cost accounting and revenue cycle management to improve margins, increase price transparency, and optimize operations.
· 2 min read
News
An overview of how private equity continues to drive healthcare consolidation, focusing on revenue cycle management, clinical research, and sector restructuring.
· 2 min read
Home Health Accounting
Explore the booming home health care market, projected to reach nearly $1 trillion by 2034, and discover how agencies can optimize financial operations and billing.
· 2 min read
A practical 2026 guide to wound care billing compliance for outpatient providers: documentation, coding, audit risk and cash flow, from a CPA firm.
· 7 min read
How Illinois hospices prepare the Medicare cost report (CMS-1984-14) in 2026: deadlines, cap tracking, records to gather and errors to avoid.
· 7 min read
A practical 2026 guide to preparing for a workers' comp premium audit — payroll classification, 1099 risk, subcontractor proof, and the documents auditors actually want.
· 7 min read
Where home health agencies lose cash under PDGM: NOA timing, LUPAs, denials and AR. A 2026 revenue cycle management guide from a healthcare CPA.
· 7 min read
Dental Accounting
How to choose a dental CPA: the qualities to look for and the questions to ask about dental experience, communication, tax planning and growth support.
· 14 min read
Fractional CFO
Unlock growth with outsourced CFO services. Gain strategic financial guidance, optimize cash flow, and achieve scalability. Learn more!
· 11 min read
Nonprofit Accounting
Find the best nonprofit accounting firm for 2026. Our guide covers expertise, services, and choosing the right partner for your mission.
· 12 min read
Fractional CFO
Unlock business potential with expert fractional CFO services. Gain strategic financial guidance, optimize cash flow, and boost investor confidence.
· 11 min read
Dental Accounting
A specialized dental CPA offers tailored financial guidance, tax planning, and profitability strategies for dental practices. Learn why a general accountant falls short.
· 11 min read
Dental Accounting
Master accounting for dental practices with essential strategies for financial growth. Learn core principles, advanced techniques, and best practices for success.
· 13 min read
Medical Practices
Master medical practice accounting with essential tips for financial success. Learn to streamline operations, leverage technology, and ensure compliance.
· 15 min read
Nonprofit Accounting
Choosing the right nonprofit accounting services is crucial. Learn key factors like expertise, services, technology, and cost to find the best fit.
· 11 min read
Financial Growth Tips
Maximize business growth with expert outsourced accounting services. Gain insights, efficiency, and cost savings. Learn how to choose and leverage a partner.
· 13 min read
Dental Accounting
A practical checklist of the financial metrics a dental practice should track and the controls that protect its money, plus tax and cash flow tips.
· 13 min read
Medical Practices
Find the right cpa for doctors with essential tips. Learn how to choose a CPA specializing in physician tax planning and healthcare finance.
· 14 min read
Home Health Accounting
Find the right healthcare accounting firm for your practice's success. Learn key services, strategic guidance, and how to evaluate partners for financial efficiency and compliance.
· 13 min read
Home Health Accounting
Master effective wound care billing strategies. Learn about coding, denials, claims management, and revenue integrity for optimal financial health.
· 16 min read
Home Health Accounting
Master accounting for medical practices with essential strategies for financial success. Learn revenue cycle management, compliance, and tech solutions.
· 18 min read
Home Health Accounting
Understand PDGM home health reimbursement. Our guide covers PDGM basics, core components, success strategies, and common pitfalls.
· 13 min read
Home Health Accounting
Navigate the Medicare Cost Report with our comprehensive guide. Learn key components, filing processes, and tips for accuracy and maximizing reimbursement.
· 13 min read
Tax Strategy
Tax preparation in Naperville, IL for individuals and small businesses. Soriaga & Associates, LLC, a CPA firm since 1985 — flat-fee quotes, free consultation, direct CPA access.
· 5 min read
Home Health Accounting
Master Medicare cost report filing with our guide. Learn about MCReF, common pitfalls, deadlines, and expert assistance for accurate submissions.
· 15 min read
Home Health Accounting
Master Medicare cost report preparation with our comprehensive guide. Learn key elements, avoid pitfalls, and ensure compliance for accurate reimbursement.
· 13 min read
CPA in Naperville, IL serving individuals and small businesses since 1985. Tax preparation, bookkeeping, payroll, consulting. Free first consultation.
· 5 min read
Home Health Accounting
Illinois CPA specializing in accounting for home health agencies, hospice & wound care since 1985. Medicare cost reports, payroll, tax prep. Free consultation.
· 6 min read
What home health care is worth to patients, families and the health system, and what that means for the agencies that deliver it.
· 3 min read
Dental Accounting
Five dental accounting mistakes, from weak cash flow tracking to DIY bookkeeping, and how to avoid each one. Book a free financial health review.
· 3 min read
Buying a home health, hospice or home care agency? What to check first: cost reports, cap liability, payer mix and quality of earnings.
· 3 min read
Tax Strategy
Four employee benefits that help small businesses and healthcare agencies retain staff while lowering taxes, explained by a CPA.
· 2 min read
Tax Strategy
How to calculate and pay quarterly estimated taxes, the safe harbor rules and deadlines, and how to avoid penalties and surprises at tax time.
· 3 min read
Financial Growth Tips
Discover 3 simple accounting tips that can help your small business become more profitable. Learn how tracking expenses, reconciling accounts, and using financial statements can boost your bottom line
· 2 min read
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Christian Soriaga, CPA
Soriaga & Associates, LLC
