Credentials & Scope

What I am, what I am not, and what I carry

This is the page a cautious buyer opens before signing. Everything in one place: credentials, insurance, security practices, and the scope boundaries that protect both of us.

Credentials

Education
Master of Business Administration (MBA)
Experience
23 years in healthcare finance, revenue cycle, reimbursement, medical billing and coding, compliance, operations, and executive decision support
Military service
U.S. South Carolina Army National Guard, 1997–2003, Unit Supply Specialist MOS 92Y10, Honorable
Military awards
Army Commendation Medal · Army Service Ribbon · SC Palmetto Service Ribbon
Tax preparation
Preparer Tax Identification Number (PTIN), active
Electronic filing
Electronic Filing Identification Number (EFIN), active

Coverage

Professional liability (E&O and cyber)
$2,000,000 per occurrence / $2,000,000 aggregate. Active through July 6, 2027
Commercial general liability
$1,000,000 per occurrence / $2,000,000 aggregate. Primary and non-contributory; waiver of subrogation available per written contract. Active through July 17, 2027
Workers' compensation and employers' liability
Statutory $100,000 each accident, $100,000 disease per employee, $500,000 disease policy limit. Active through July 19, 2027

Certificates of insurance available on request.

Trust & Coverage

Professional liability (E&O & cyber) $2M / $2M
General liability $1M / $2M
Workers' compensation, statutory
HIPAA BAA executed before any PHI access
WISP maintained under FTC Safeguards Rule

Safeguards

  • HIPAA Business Associate Agreement executed before any access to protected health information
  • Written Information Security Plan maintained under the FTC Safeguards Rule, 16 CFR Part 314, and IRS Publication 4557
  • Documents exchanged only through a secure client portal never email or website forms

Scope what I do not do

In scope

  • Healthcare revenue cycle, medical billing, denial and underpayment recovery, credentialing, and financial management
  • Fractional CFO services, financial reporting (non-attest), and management advisory
  • Tax preparation and filing under a PTIN, for returns within scope and registration
  • Coding review, documentation review for coding support, coding and DRG audits, payer audit response, and claim appeals based on direct experience
  • Medical billing review, coding audit of claims, and compilation or express assurance on any type of medical claim and billing work product, based on 23 years of direct experience in reimbursement, coding, and revenue cycle operations

Outside scope

  • Not a Certified Public Accountant this is not a CPA firm. Financial statements are non-attest work that does not purport to comply with SSARS
  • Does not issue audit, review, or compilation reports or express any assurance
  • Does not practice law or medicine, does not make clinical determinations, and is not a licensed mental health professional
  • Not a mortgage loan originator or broker not licensed under the SAFE Act or state mortgage licensing law
  • Medical coding and billing are not state-licensed professions. I do not hold AAPC or AHIMA certification and do not represent myself as a certified coder
  • IRS collection matters (liens, levies, installment agreements, offers in compromise) or United States Tax Court representation
  • Attorneys, CPAs, and loan officers are engaged directly by the client never by this firm and never as subcontractors
Full scope of practice (legal page)

Medical Billing Review, Coding Audit & Claims Assurance

A more detailed answer, so there is no confusion.

I can review medical billing, perform a coding audit of claims, and compile or express assurance on any type of medical claim and billing work product. The distinction below matters because the word "audit" and "assurance" mean different things in different contexts. Here is exactly what I do and what I do not do.

Medical Billing Review

Full review of the billing workflow from charge entry through payment posting. I examine how charges are captured, how codes are applied, how claims are submitted, and how payments and denials are posted. The output is a written finding that identifies where revenue is leaking, what each leak is worth annually, and what it costs to fix.

Coding Audit of Claims

Line-by-line audit of coded claims against documentation. I review CPT, HCPCS, ICD-10, and modifier usage for accuracy, specificity, and payer-specific requirements. I identify upcoding, undercoding, unbundling, and documentation gaps that trigger denials or expose the practice to audit risk. Findings are delivered in a written report with recommended corrections and a remediation plan.

Compilation and Express Assurance on Medical Claims and Billing

For any type of medical claim or billing work product, I can compile, review, and express assurance that the claim was billed correctly, the codes match the documentation, and the reimbursement matches the contracted rate. This is not a CPA attest opinion on financial statements. It is a professional review of billing and coding accuracy based on 23 years of direct experience in reimbursement, payer contracts, and revenue cycle operations. The output is a written report you can rely on internally, share with a payer in a dispute, or use to confirm that a prior billing vendor did the work correctly before you terminated them.

What This Is Not

This is not a certified coding credential (AAPC CPC, AHIMA CCS, or equivalent). Medical coding and billing are not state-licensed professions, and I do not hold or represent myself as holding those certifications. My review is based on professional experience, not a third-party certification. If your payer or a regulator requires a certified coder's signature, I will bring in a credentialed coder and manage the engagement.

Entity

Melissa Frierson, MBA

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LibertyTax Senior Accountants and Strategic CFO Advisor
Rx Senior Accountants and Strategic CFO Advisor LLC

Registered in South Carolina · Entity ID 01508333 · Good standing · Effective 05/16/2025

Verify at the SC Secretary of State Business Entity Search

Start with an assessment, not a contract

Two weeks, fixed fee, $2,500 to $5,000 depending on practice size. You get a written finding: where the money is going, what each leak is worth annually, and what it costs to fix. You own that report whether or not you hire me for anything after it.

Start with an assessment