James Raley


New Castle




Accounting and Auditing


Health Care Industry




James Raley is a Partner with Arnett Carbis Toothman LLP’s Health Care Services Team. For more than ten years he has focused on providing services tailored to the specific needs of our health care clients, including health systems and long‐term care facilities. He has extensive experience in financial statement audits, reviews, and compilations, as well as the preparation and analyses of Medicare and Medicaid cost reports. He also specifically addresses issues related to complex accounting transactions, financial reporting, and internal controls.

James’s experience with health care consulting engagements includes reimbursement maximization studies, Medicare Disproportionate Share (DSH), Medicare bad debts, Rural Health Clinic designation, wage index, provider‐based physician billing, and other contemporary issues relevant to the evolving Medicare and Medicaid programs.

Additionally, he has experience speaking on a variety of health care industry topics to boards of directors and professional groups. James earned a Bachelor of Science degree in Accounting from Geneva College. He is a member of the Healthcare Financial Management Association (HFMA), the American Institute of Certified Public Accountants (AICPA), and the Pennsylvania Institute of Certified Public Accountants (PICPA).