Farlen Halikman, CPA, CHFE
Accountant, Auditor and Advisor for Publicly Held, Private, and Not-for-Profit Entities
Farlen is a healthcare industry auditor and consultant at Moore Stephens Lovelace (MSL), where he leads a team of colleagues in best-of-class practice of public accounting. Farlen has been appointed by the American Institute of CPAs as a member of the AICPA Health Care Expert Panel, which is the group within the CPA profession that determines the accounting and auditing standards for issues impacting the healthcare industry. He has over 32 years of experience in CPA practice. Farlen is a key member of MSL’s Healthcare Practice Group and stays abreast of the complex and rapidly changing Medicare and Medicaid reimbursement regulations. In addition to being a CPA, he is certified in Healthcare Fraud Examination, Risk Management, and Compliance.
Farlen manages the audits and reviews, financial reporting and quality assurance for a wide variety of healthcare providers, including hospitals, skilled nursing and rehabilitation facilities, behavioral health organizations, home care and hospice organizations, and physician practices.
He also provides progressive consulting services in the areas of internal accounting department structure, Medicare and Medicaid reimbursement and compliance issues, new-project financing, mergers and acquisitions, and compensation. Certified in healthcare fraud examination, risk management, and compliance, Farlen enjoys advocating for healthcare providers in administrative hearings and providing litigation support to healthcare attorneys.
Farlen is a nationally recognized speaker and regularly gives presentations on auditing standards, accounting and business strategy at accounting and healthcare industry conferences. He has also taught accounting courses at the University of Central Florida. As a primary client contact, Farlen frequently makes presentations to clients’ boards of directors regarding audit results and financial statement reporting.
EDUCATION AND CERTIFICATIONS
- BS in Business and Accounting, University of Central Florida
- CPA, Certified Public Accountant, licensed in Florida
- CHFE, Certificate in Healthcare Fraud Examination and Risk Management, and Compliance, Florida Atlantic University
AFFILIATIONS AND COMMUNITY INVOLVEMENT
- Farlen has been appointed by the AICPA to the AICPA Health Care Expert Panel, where he participates in the establishment of new accounting and auditing standards impacting the healthcare industry.
- Served on the University of Central Florida (“UCF”) School of Accounting Advisory Board and has been an adjunct accounting professor at UCF.
- Appointed to the Orange County Commission on Aging and headed the housing and transportation committee.
- Appointed to the City of Orlando Audit Board, where he was responsible for restructuring the reporting relationship between the city’s internal audit department and the mayor.
- Serves on the board of directors and Finance/Audit Committee for Florida Hospital Hospice of the Comforter.
- Served as chairman of the board of the Senior Resource Alliance (SRA), a quasi-governmental, nonprofit organization, that is the Area Agency on Aging for Orange, Seminole, Osceola, and Brevard counties. SRA’s operating budget of approximately $23 million is funded by the Older American’s Act and is used to contract with local providers for Meals on Wheels, home care for the elderly, the Alzheimer’s Initiative, senior day care, and many other programs serving seniors and their caregivers. Farlen is particularly proud of two initiatives launched during his chairmanship: the launching of the Independent Transportation Network, a driver assessment initiative, and the merger of Seniors First and the VNA CCE agencies.
- Served as chairman of the board of Kinneret Council on Aging, a housing-and-services agency for low-income seniors, which owns two 15-story apartment buildings in downtown Orlando. Kinneret sponsors a subsidized meal program for its residents and provides assistance to homebound residents. During Farlen’s chairmanship, Kinneret formed two new organizations: the Jewish Pavilion, which provides services to Jewish residents in nursing homes, and the Jewish Senior Housing Council of Greater Orlando, which developed a 188-unit independent- and assisted-living campus in Lake Mary.
- Served on the finance committee of the Winter Park Health Foundation, which is responsible for the stewardship of approximately $100 million in proceeds from the sale of Winter Park Hospital.
- Founded and serves as member of the board of directors of CJ Property, Inc., a nonprofit organization that owns real estate and leases it to summer camp programs for children and youths.
- American Institute of Certified Public Accountants
- Florida Institute of Certified Public Accountants
- AICPA Health Care Entities Expert Panel
- FICPA Health Care Industry Conference Committee, Member
- Florida Health Care Association
- LeadingAge Florida (formerly Florida Association of Homes and Services for the Aging)
- Healthcare Financial Management Association (HFMA)
- Florida Hospice and Palliative Care Association (FHPCA)
- Medical Group Management Association (MGMA)
RECENT PUBLICATIONS OR SPEAKING ENGAGEMENTS
- Author and Reviewer of the 2015-2016 AICPA Audit Risk Alert-Health Care Industry Developments
- Reviewer and Contributor of the 2014, 2015 and 2016 AICPA Audit and Accounting Guide for Healthcare Entities
- Reviewer and Contributor to a monthly column in FHCA's Pulse Newsletter
- Presented the Accounting and Auditing Update at the National AICPA Conferences in 2015 and 2016
- Presented Regulatory Audit Defense at the Florida Home Care Association Conference in 2016