E/M coding and “aiding and abetting”?

Written by Reed Tinsley, CPA | November 22, 2007

Happy Thanksgiving to everyone!!!! I hope you have a great day and safe travels.

This post is a follow up to yesterday's. Suppose you have a physician who is overcoding his or her office visit services. For example, you have a doctor who likes to "lock in" to a specific code, say CPT 99213 for an established patient. You review a sample of medical records to make sure the documentation supports the CPT billed. It doesn't so you attempt to counsel the doctor on proper documentation procedures and provide education on E/M coding.

The physician continues to overcode. So you get an independent consultant to review a sample of the medical records and the consultant determines that the doctor is overcoding office visits. The doctor still doesn't change his or her ways. So now you get a physician to talk with the offending doctor and still no change.

Here are my questions: After identification, counseling, education, and monitoring within the practice by management of the doctor's coding practices, can management be accused of "aiding and abetting" coding fraud? If the physician does not change, has he or she crossed the line from ignorance to intentional criminal fraud? These a definitely things to ponder.

The bottom line is this...........practices must have the courage to terminate a physician in these type of situations if change does not occur. No only can th practice get in trouble since it's the billing agent, individuals can too!

About the Author

Reed Tinsley CPA

This article is written by Reed Tinsley, a Houston, TX-based CPA with over 30 years of experience advising physicians and medical practices across Texas and the United States. Reed holds certifications as a Certified Valuation Analyst (CVA), Certified Healthcare Business Consultant (CHBC), and Certified Financial Planner (CFP), specializing exclusively in the healthcare sector. He is a published author, nationally recognized speaker, and trusted advisor to physicians on accounting & tax, practice management, and financial planning. Schedule a Free Consultation.

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