Christopher J. McCarthy

Partner, PKF O’Connor Davies LLP

Partner, PKF O’Connor Davies Advisory LLC

"With my third-party reimbursement skills, along with accounting, auditing and management expertise, I am committed to assisting our health care clients in maintaining financial viability while, at the same time, ensuring that the public trust is upheld."

Christopher J. McCarthy has nearly 40 years of experience providing auditing and consulting services to a wide variety of health care entities including health systems, nursing homes, assisted living programs, federally qualified health centers (FQHCs), diagnostic and treatment centers and certified home health agencies. He is Co-Lead Partner of the Firm’s Health Care Practice.

In addition to attestation services, Chris’ client services include cost report preparation, third party rate analysis and appeals, assistance with third party payor audits, financial statement analysis, analysis of system controls, budgeting, quality of earnings, mergers, acquisitions and assistance to Boards and Audit Committees with third party reimbursement issues. Chris has lectured extensively at health care associations on financial reporting and third party payor reimbursement concepts.

Chris previously served as a member of the Firm’s Accounting & Auditing Committee, as well as its Administrative and Continuing Professional Education Committees.

Professional Affiliations & Civic Involvement

  • American Institute of Certified Public Accountants (AICPA)
  • New York State Society of Certified Public Accountants (NYSSCPA)
    • Health Care Committee, Current Member and Former Chairperson
    • Health Care Committee of the Westchester Chapter, Former Chairperson
    • Not-for-Profit Committee of the Westchester Chapter, Former Chairperson
  • New York State Health Facilities Association
    • Payment for Services Subcommittee, Current Member
  • LeadingAge New York
    • Nursing Facility Finance Workgroup, Current Member
  • Burke Neurological Institute
    • Board of Directors, Current Member
    • Audit committee, Current Chairperson
  • North Hudson Academy
    • Board of Directors, Current Treasurer


  • Certified Public Accountant (New York State)