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The American Institute of Certified Public Accountants (AICPA) released a new auditing standard for employee benefit plans in July 2019. The new standard is commonly referred to as SAS 136, but its official name is Statement on Auditing Standards (SAS) No. 136, Forming an opinion and report on the financial statements of employee benefit plans …

“With some well-known algorithms, it’s not difficult to stratify a population based on risk and get providers to spend more time with patients at higher risk,” says Dr. Stan Schwartz. (Photo: Shutterstock) Providing quality care at an affordable cost is the goal of everyone in the health system. Achieving this elusive goal, however, is a …