The Portable Lawyer for Mental Health Professionals: An A-Z Guide to Protecting Your Clients, Your Practice, and Yourself

Audits


Thoroughly revised, this indispensable survival guide is written for anyone in practice by two attorneys specializing in the legal aspects of mental health care. The authors explain how to handle allegations of malpractice, coping with threats of violence, preserving client confidentiality, and more. Each chapter features step-by-step guidance, helpful case studies, “legal lightbulbs” highlighting concepts and dos and don’ts, and sample forms and contracts to help safeguard your practice. This edition incorporates guidance on conducting business in the digital world, with discussion on distance therapy, confidentiality issues surrounding electronic health records, cloud computing, and more.

Revised as of July 1, 2011, the guide includes relevant guidance contained in applicable standards and other technical sources, with “how-to” advice for handling audit and accounting issues common to health care entities. You’ll find detailed explanation of fair value measurements and disclosures for non-governmental health care entities, accounting for investments in debt securities held by investor owned, not-for-profit and governmental entities, accounting for and reporting medical malpractice claims and liabilities, and auditing estimates surrounding revenue and cost recognition methods related to rate setting, third party payors, health care contracts, and clinical coding validation. The guide offers clear and practical guidance on recent developments in areas such as risk assessment, fair value measurements, and internal controls. All content is reviewed by industry experts and approved by the appropriate AICPA senior technical committee(s).


The guide now has two new chap