Pauline Legor, CPA, MBA

Pauline is a leader in AAFCPAs’ Healthcare practice, with a focus on assurance and consulting services for Federally Qualified Health Centers (FQHCs) and behavioral health providers. Her work also spans senior care organizations, including Massachusetts Aging Services Access Points (ASAPs), where she supports complex reporting and compliance requirements.

Her experience includes leading audits under Uniform Guidance/Single Audit and Government Auditing Standards along with state‑specific filings such as the Massachusetts Uniform Financial Report (UFR). Pauline regularly works with organizations subject to U.S. Department of Health and Human Services (HHS) and Centers for Medicare & Medicaid Services (CMS) oversight. A significant area of specialization is the federal 340B Drug Pricing Program, where she helps clients maintain program integrity and establish clear, defensible documentation to support compliance.

Advisory work is a core part of Pauline’s practice. She provides focused analysis to help healthcare organizations strengthen reimbursement outcomes, including revenue cycle assessments, fee structure analysis, Sliding Fee Discount Program reviews, Medicaid and Medicare cost reporting, denials prevention and management, and benchmarking grounded in reliable data.

Staying current with evolving reimbursement methodologies, Pauline advises clients as standards shift—helping them adjust processes, respond to new requirements, and make informed financial decisions. Within the firm, she serves as an in‑house trainer on Uniform Guidance/Single Audits and cost report preparation, extending her impact through education and shared expertise. In recognition of her collaborative approach and commitment to continuous improvement, Pauline was named a 2023 recipient of AAFCPAs’ peer‑nominated Growth Mindset Award.

Education:

• Nichols College – Master of Business Administration, Accounting
• Nichols College – Bachelor of Science, Business Administration; Accounting, Finance summa cum laude honors