In recent years, physician-practice leaders have looked to alternative structures to better serve their patients while ensuring their practices remain financially stable. One model that has grown in popularity, but is not without exposure to risk, is the Centers for Medicare & Medicaid Services (CMS) provider-based entity (PBE) model. A PBE model operates as a provider-based department of a hospital. Because of the potential significant reimbursement advantages, it is essential to closely monitor these types of practices. This audit plan will help you monitor these types of practices.