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We are a firm of actuaries, accountants, and health care consultants who have specialized in research and consulting in the continuing care retirement community ("CCRC") industry. Founded in 1982 by AV Powell, our firm has focused on the financial modeling of CCRCs using actuarial simulation techniques. Our models and reports have been used to assist CCRC Boards and managers in making prudent decisions about (a) funding designs for their continuing care contracts, (b) adequate and equitable pricing policies, and (c) financial consequences of their strategic planning initiatives. We offer both consulting expertise and computer software to allow clients hands-on opportunities to improve their projection capabilities. By many measures, we are the leading actuarial consulting firm that provides services to CCRCs. In 1982, AV Powell co-authored CCRCs: An Empirical, Financial, and Legal Analysis which remains the de facto standard for evaluating financial solvency of CCRCs. Members of our firm chaired the committee that developed the first actuarial standards of practice for CCRCs (ASOP No. 3; Practices Relating to Continuing Care Retirement Communities) and the committee that developed standard accounting guidelines for CCRCs (Chapter 14 of the AICPA Audit and Accounting Guide for Health Care Organizations). Four members of A.V. POWELL & ASSOCIATES have actively participated with the Financial Advisory Panel (FAP) of the Continuing Care Accreditation Commission (CCAC). Since 1985, we have published three sets of standard actuarial assumptions based on combined experience studies from our database of CCRC resident movements. A.V. POWELL & ASSOCIATES is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417.