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Debra K. Bowes

Partner, CPA

Debra Bowes, partner in the healthcare group, has been with the firm since 1995. She specializes in serving the financial needs of healthcare clients, not-for-profit organizations, and employee benefit plans. Deb has experience with numerous types of financial and compliance audits, including A-133 single audits. She has also helped many clients adopt various new accounting pronouncements.


  • Partner-in-charge of the financial audits of numerous hospitals, health systems, skilled nursing facilities, continuing care retirement communities, FQHCs, home health agencies, foundations, and other not-for-profit organizations, as well as employee benefit plans
  • Partner-in-charge of single audits in accordance with OMB Circular A-133
  • Presents financial and audit reports to client boards and committees
  • Provides guidance on accounting policies and procedures to improve the operation of the accounting function and strengthen internal controls
  • Provides a variety of accounting and budgeting assistance to healthcare clients
  • Presents at annual healthcare audit training
  • Licensed CPA in New York, Pennsylvania and West Virginia
  • Health Care Financial Professional


  • American Institute of Certified Public Accountants (AICPA)
  • Pennsylvania Institute of Certified Public Accountants (PICPA)
  • Healthcare Financial Management Association (HFMA)
  • North Central Sight Services, Board of Directors, Vice President
  • YWCA of Northcentral Pennsylvania, Board of Directors, Past President
  • Leadership Lycoming, Treasurer
  • Healthcare Financial Management Association, Central Pennsylvania Chapter, Board of Directors

Thought Leadership

  • Speaks at regional HFMA events
  • Contributor to firm client e-alerts regarding healthcare specific accounting, audit, and compliance issues


Lycoming College
Bachelor of Arts in Financial Accounting and Managerial Economics

Continuing Education

  • Leadership Lycoming program
  • AICPA Healthcare Industry Conference
  • PICPA Healthcare Conference
  • Leading Age PA Conference
  • Guide to Compliance Auditing (Yellow Book)
  • Non-Profit Industry Update (Yellow Book)
  • Annual Healthcare and Senior Living Update
  • Employee Benefit Plan Bootcamp
  • EBP Legal Compliance, Plan Audit Issues and Trends and Hot Topics for 401(k) Plan Sponsors
  • EBP Considerations of Fraud in a Financial Statement Audit
  • Annual FASB and AICPA Update (internal)
  • AICPA Ethics (internal)
  • Professional Ethics for New York CPAs: Ethical Foundations (internal)
  • Innovations to Create Greater Value in US Healthcare (HFMA) (internal)
  • National Healthcare Trends – Pennsylvania Implications (HFMA)
  • Annual Quality Update (internal)
  • Auditing Third Party Accounts