The MSO built for
California ABA NPAs.
ABA carries the heaviest labor stack in special education — RBTs supervised by BCaBAs supervised by BCBAs — and the most complex revenue mix: school ISAs alongside insurance and Regional Center funding. We separate the payers, defend the margins, and keep the supervision math audit-ready.
Dual-payer reality breaks single-payer bookkeeping.
School ISAs, insurance authorizations, and Regional Center funding don’t reconcile the same way. Generic CPAs collapse them into one revenue line and lose the margin signal.
Payer mix hides margin
School-ISA, insurance, and Regional Center units carry very different effective rates. Without payer-mix margin analysis, the profitable contracts subsidize the losers — silently.
Supervision ratios are cost ratios
BCBA, BCaBA, RBT labor stacks dictate the billable-to-non-billable ratio. The wrong ratio kills net income before anyone notices.
Authorization variance leaks revenue
Authorized units vs. delivered units rarely match. Weekly variance tracking is the only way to catch under-delivery and over-delivery before quarter-end.
Three tiers built for ABA’s labor stack and payer mix.
Locked 12-month retainers. Pricing reflects the additional complexity of dual-payer billing and supervision-tier labor tracking.
Flat-fee project work — layer onto any tier.
The events that don’t fit a monthly retainer, priced upfront.
Plus QuickBooks NPA setup, reasonable comp study, LEA Master Contract / ISA rate review, and annual budget models — see the full menu on the Pricing page.
Three positioning guardrails — every engagement, every tier.
ABA NPAs operate at the intersection of clinical credentialing and dual-payer billing. Here is how we separate scope cleanly.
Administrative scope only
The MSO does not own, direct, or share clinical fees. We deliver financial, payroll, billing-oversight, and compliance-calendar services — never clinical or supervision decisions.
The CDE certification is yours
Certification belongs to the NPA, not to us. We prepare the renewal financials and meet the Oct 31 deadline — but the NPA owns the CDE relationship.
The ISA is the revenue atom
We reconcile delivered service units against ISA-authorized units, and against insurance / RC authorizations, catching revenue leakage at the source — where IEP-specified frequency and duration are defined.

You work with a senior partner. Always.
Healthcare practice owners need a CPA who actually understands the practice — not a generalist running through a checklist. Every engagement is partner-led from discovery through ongoing advisory.
That is why our discovery calls run 30 minutes (not 15). It is why we cap our practice at the number of owners a senior partner can directly know. And it is why our client retention runs 4–7 years per practice.
An MSO partner that respects the supervision stack.
A 30-minute conversation with a senior CPA partner. We will walk through your payer mix, supervision ratios, and which tier matches where your ABA NPA is today.
Want the partner-led second opinion — for free?
A 30-min call with a senior CPA partner. No pitch, no obligation. You leave with 1–2 specific tax moves your current CPA may have missed.
Book My Free Call →