Farlen Halikman is a UCF alum and a partner in Forvis Mazars where he is a health care industry CPA and a Certified Health Care Fraud Examiner with over three decades experience. He and his team at Forvis Mazars serve more Florida retirement communities and more nursing centers than all other CPA’s combined.

In addition to being a CPA, Farlen has additional certifications in Health Care Fraud Examination, Risk Management and Compliance.

Farlen has been appointed by the American Institute of CPAs (AICPA) as a member of the AICPA Health Care Expert Panel and has served several terms. Through his involvement with the AICPA he has authored and reviewed the Health Care Entities Accounting and Audit Guide, the health care chapter of the Revenue Recognition Accounting and Audit Guide, the Health Care Audit Risk Alert and the Technical Q&A’s. During the Coronavirus Pandemic, Farlen served on the AICPA task force to provide guidance to the health care industry on accounting for CARES Act Provider Relief Funds and vaccination supplies, among other things.

Farlen regularly gives presentations on auditing and accounting topics at national and regional accounting and health care industry association conferences. He has also taught financial accounting courses at the University of Central Florida.