Galíndez LLC has established itself as the preferred financial advisor to Puerto Rico’s healthcare industry, supported by professionals with extensive experience and specialized knowledge of the sector. Maintaining that position requires continued investment in the expertise behind it. We are committed to ensuring that the professionals serving our healthcare clients today, and the next generation of Galíndez professionals, continue developing the knowledge and capabilities that have made our firm a preferred resource for the industry.

On August 19, Galíndez held an in-house training seminar at Universidad Universal focused specifically on the financial and operational issues affecting healthcare providers. Professionals from our Audit, Tax, and Consulting practices participated in the full-day program, earning 8 CPE credits while expanding their knowledge of an industry that requires specialized expertise.

The seminar, “Healthcare Provider Auditing, S-12 Requirements, Medicare Settlement Audit Procedures, and Cybersecurity Risk Management,” brought together several areas that increasingly intersect in healthcare engagements.

The healthcare auditing portion addressed accounting and audit considerations specific to healthcare organizations, including revenue recognition, accounts receivable, contractual adjustments, credit losses, payment methodologies, and financial reporting requirements. The program also examined the regulatory environment auditors must understand when evaluating healthcare organizations and their financial statements.

Medicare was another significant area of discussion. The training examined Medicare settlement audit procedures and the new Worksheet S-12 requirements applicable to reporting periods ending on or after January 1, 2026. Participants explored how these requirements affect audit planning, testing procedures, supporting documentation, and reporting responsibilities.

Cybersecurity added another important dimension to the program. The session addressed current threats affecting healthcare organizations, the role of internal controls and IT frameworks, and the connection between technology risks and financial statement audits. Participants also considered how cybersecurity governance and IT framework mappings support audit risk assessments and internal control evaluations.

The program was presented by Aurora Cruz, CPA; Nanny Pagán, CPA; and Derick González, with the leadership and participation of Galíndez Audit & Assurance Director Taireli Hidalgo, CPA, CHCRS; Consulting Director Carmen Ana Lliteras, CPA, CHCRS; Luzmary López, CHCRS; Miguel Cruz, CPA, CISA; and Javier González, CPA.

Bringing professionals from different areas of the firm together for this training was intentional. Healthcare engagements often involve issues that extend across traditional practice areas. Developing a broader understanding of the industry helps our professionals recognize those connections and strengthens the knowledge available to the teams serving our healthcare clients.

For Galíndez, this type of training is an investment in the future of our healthcare practice. The expertise our clients rely on has been built through the experience of our professionals, continuous learning, and the sharing of specialized knowledge throughout the firm.

By investing in our people and strengthening healthcare knowledge across our Audit, Tax, and Consulting practices, we are preparing the next generation of Galíndez professionals to continue our position as a preferred financial resource for Puerto Rico’s healthcare industry.

Our goal is clear: to continue developing the expertise that keeps Galíndez at the forefront of healthcare financial services in Puerto Rico.

Continue the Healthcare Conversation

Want to learn more about the topics covered during the seminar? Contact Galíndez LLC to request access to the presentation materials and connect with our team about your organization’s healthcare financial needs.

Interested in Joining Our Team?

We are always interested in professionals who want to grow their expertise and build their careers alongside the Galíndez team. Explore current opportunities and submit your application to join us.