FIRM HISTORY

Michael R. Bell & Company, PLLC is one of the fastest growing health care accounting and management consulting practices in the Western United States. Mike Bell began developing the existing health care practice in August 1990 as manager-in-charge of Pannell Kerr Forster - Worldwide's health care practice in Spokane. At that time, the health care practice consisted of 2 hospitals and 1 nursing home. In less than a year, the practice grew to 12 hospitals and 3 nursing homes and many other types of health care providers.

Beginning in June 1991, Mike Bell and staff of the health care department left Pannell Kerr Forster to establish Michael R. Bell & Company, a certified public accounting firm dedicated to providing services exclusively to health care organizations. With the creation of the new firm, all of the existing Pannell Kerr Forster hospitals and nursing home health care clients expressed a desire to continue to be served by the new firm.

Today, the firm regularly provides accounting and consulting services to over 100 critical access hospitals, PPS hospitals, 30 free-standing and hospital-based nursing homes, 25 free-standing and hospital-based home health agencies, 175 free-standing and hospital-based rural health clinics, and regularly consults and provides input to federal regulators and legislators in eleven states.