Courtney McFarland, CPA, MSA, 340B Apexus Certified Expert™

Partner

Courtney is an audit & consulting partner in the firm’s Healthcare Practice with extensive experience advising the nation’s healthcare safety net community, including Federally Qualified Heath Centers (FQHCs), clinics, and behavioral health providers. She delivers a full range of solutions solving the challenges that AAFCPAs’ healthcare clients face, including: audits in accordance with Uniform Guidance/Single Audit and Government Auditing Standards, 340B pharmacy program requirements, best practices for reconciliation & analysis of statistical and programmatic data, tracking and monitoring risk-based contracts, maximizing reimbursements, and guidance on healthcare reform. Courtney is a member of AAFCPAs’ Covid-19 Response Task Force, and since March 2020, she has committed to helping clients understand and optimize government aid, relief, and economic stimulus initiatives.

Courtney trains professional staff on topics related to assurance, financial management and regulatory compliance for healthcare organizations. She is a regular guest speaker for the Massachusetts League of Community Health Centers, the Rhode Island Health Center Association (RIHCA), the Mass Council of Human Services Providers, and the Healthcare Financial Management Association (HFMA). She co-developed and taught 340B Program management workshops for members of the Massachusetts League and RIHCA. Courtney is recognized as a 340B Apexus Certified Expert™ (ACE) in the 340B Drug Pricing Program. She has extensive expertise evaluating decision points, potential compliance challenges, and audit areas of focus for 340B program participants.

Courtney is a 2023 honoree of the MassCPAs’ Women to Watch Awards in the “Experienced Leader” category. She has been enthusiastically serving AAFCPAs’ clients since 2004.

Education

Bentley University, Master of Science – Accounting
Gordon College, Bachelor of Science – Accounting

Professional and Civic Associations

340B Apexus Certified Expert Community
Healthcare Financial Management Association
American Institute of Certified Public Accountants
Massachusetts Society of Certified Public Accountants

Publications

340B Report: 340B ESP New Data Request Raises Concerns About Overreach

Service

Baypath Humane Society – Treasurer, Board of Directors

Contributed Insights

340B ESP New Data Request Raises Concerns About Overreach

340B Report (February 24, 2024) – The drugmaker vendor 340B ESP’s recent requests for additional claims data from some 340B hospitals has raised concerns from 340B providers that the vendor is going beyond the scope of what it is legally permissible to collect. An email obtained by 340B Report from 340B ESP to a 340B […]

FASB Approves New Guidance on Certain Crypto Assets

AAFCPAs would like to make clients aware that in December 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standard Update (ASU) 2023-08, Intangibles – Goodwill and Other – Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets. Note: the amendments in ASU 2023-08 require that an entity measure “in-scope” crypto assets (as […]

New Bill Could Amend ERTC Due Date

AAFCPAs would like to make clients aware of a new bill that has reached congress titled The Tax Relief for American Families and Workers Act of 2024, a vote for which is anticipated by January 31, 2024. If passed, this bill could amend the due date of Employee Retention Tax Credit (ERTC) filings to January […]