Instructor Biography

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Farlen Halikman, CPA, CHFE

Moore Stephens Lovelace CPAs & Advisors

Farlen has over 32 years of experience in CPA practice and is recognized by the AICPA as an expert in healthcare-industry accounting and auditing matters. Currently serving his second appointment to the AICPA Health Care Expert Panel, he and the other 11 CPA’s on the panel are involved in the process of developing the accounting and auditing standards for the myriad issues impacting the healthcare industry. In this era of fast-paced change in the way healthcare is paid for, delivered and regulated, it’s a critical success factor for providers to have a trusted guide and a winning change management strategy. Farlen takes a personal interest in his clients' success. He uses his knowledge of the complex and rapidly changing reimbursement regulations to help his clients with strategies to optimize their resources and provide the best possible patient care.  

Farlen has additional certification in Healthcare Fraud Examination, Risk Management, and Compliance and serves as an advocate for healthcare providers in administrative hearings and litigation support.  

He oversees the audits and reviews for a wide variety of healthcare providers, including hospitals, skilled nursing and rehabilitation facilities, behavioral health organizations, home healthcare providers, hospice organizations, and physician practices. Farlen 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 issues.

A nationally recognized author and speaker, Farlen is a frequent presenter on auditing standards, accounting and business strategy topics at accounting and healthcare industry conferences.  He was an author and reviewer of the 2015-2016 AICPA Audit Risk Alert Health Care Industry Developments. He has also taught accounting courses at the University of Central Florida.