AICPA Revises Certain Technical Q&As Related to CARES Act Provisions for Health Care Entities April 30, 2021 The AICPA has revised certain technical Q&As on the Coronavirus Aid, Relief, and Economic Security (CARES) Act provisions that apply to health care entities. The revised Q&As address the following: Accounting used by nongovernmental health care entities (including business entities and not-for-profit entities) that have received Provider Relief Fund (PRF) payments (Q&A Section 6400.63). Accounting for general and targeted distribution payments under the PRF (Q&A Section 6400.64). Period of accounting for Phase 1 general distribution payments under the PRF (Q&A Section 6400.66). Accounting for payments under the Medicare Accelerated and Advance Payment Program (Q&A Section 6400.68).