Image of Debra K. Bowes

Debra K. Bowes

Partner, CPA
570 651 1741

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