The Special Committee on Assurance Services identified Health Care Performance Measurement as an assurance service CPAs can provide. To consider whether you want to provide this service, you can read this service description. Background Traditional financial statements are primarily limited to data that are both historical and financial. Assurance on performance measures focuses on providing assurance with respect to one type of non-financial information.
Performance measures provide a meaningful method of evaluating an entity's operations.
They are needed by both internal and external users. Internal users need information on enterprise effectiveness to make efficiency and quality improvements, like adoption of best practices. This is discussed in a separate performance measures service. External users need information on accountability, whether the entity has effectively used available resources, and whether it is deserving of further investment. The service has many potential applications in both the commercial and public sectors.