Kelly Nord




New Castle


Senior Manager


Accounting and Auditing


Health Care Industry

Education & Certification:

  • A graduate of Westminster College, Kelly earned a Bachelor of Science degree with a concentration in Accounting.


  • Kelly Nord is a Senior Manager with Arnett Carbis Toothman LLP’s Health Care Services team and has been with the Firm for over eleven years.  Her focus is on providing services to meet the specific needs of our health care clients.  Kelly’s experience includes preparation and audit analysis of Medicare and Medicaid cost reports, along with financial statement audits, reviews, compilations, and forecasts of nursing homes, hospitals, and hospice / home health organizations, employee benefit audits, for-profit and not-for-profit tax preparation, CCRC (Continuing Care Retirement Community) designation assistance, benchmarking analysis, operational reviews, as well as general consulting and accounting services for our   health care clients.

Membership & Service:

  • Kelly is a Firm representative to the Healthcare Financial Management Association (HFMA), where she serves as a member of its Audit Committee.  She is also a member of the Pennsylvania Institute of Certified Public Accountants (PICPA) and the American Institute of Certified Public Accountants (AICPA).  She is consistently involved in activities relative to LeadingAge PA (formerly panpha), an Association of Pennsylvania Not-for-profit Senior Services.   Kelly has participated in a variety of speaking engagements relative to health care audit issues.