Michael Kessler

Michael Kessler


New Castle




Accounting and Auditing


Health Care Industry




Michael Kessler is a Partner with Arnett Carbis Toothman LLP’s Health Care Services Team and has over 18 years of experience in Health Care finance.  His tenure includes both public accounting and Chief Financial Officer of a skilled nursing facility.  Michael’s experience includes preparation and audit analysis of Medicare and Medicaid cost reports, along with financial statement audits, reviews, and compilations, electronic health record and billing software selection and implementation, commercial insurance and hospice contract negotiation, skilled nursing facility reimbursement analysis, and accounts receivable collection strategies.  Michael has extensive experience working on union negotiations and skilled nursing facility financial turnaround planning.

Michael has used his Chief Financial Officer experience to assist and add value to the Arnett Carbis Toothman LLP client base.  Michael has assisted clients in skilled nursing facility turnaround plans, along with Market Demand and Financial Feasibility Studies.   He has also assisted clients with Pennsylvania’s Community HealthChoices program, and the negotiation and implementation of the program.   Michael has assisted hospitals on obtaining Rural Health Clinic Status, along with advocating to the State of Pennsylvania for appropriate skilled nursing facility reimbursement.

Michael is a  graduate of Clarion University, earning a Bachelor of Science degree in Business Administration with a concentration in Accounting.

Michael is a member of the Healthcare Financial Management Association (HFMA), American Institute of Certified Public Accountants (AICPA), and the Pennsylvania Institute of Certified Public Accountants (PICPA).  He is also consistently active in the Pennsylvania Coalition of Affiliated Healthcare and Living Communities, and sits on the finance committee board.  Michael has written articles for national publications and has performed numerous speaking engagements for health care associations.  He also sits on the Arnett Carbis Toothman LLP health care reimbursement committee.