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Lauzon and Lauzon CPAs logo

Licensed CPAs

30+ Years in Practice

Members AICPA & ASCPA

(928) 224-8389

Cash-Pay Medical Practices · Nationwide

Accounting & tax for cash-pay medical practices.

Direct primary care, concierge medicine, med spas, functional medicine clinics, IV therapy, and longevity — practices that collect from patients directly, with no insurance claims to reconcile. Membership dues, provider comp, and margins all work differently here, and most CPAs have never built a chart of accounts for it. We did — cash-pay medicine is the entire specialty, not a division of a general firm.

Clinical team reviewing practice records together

Where we specialize

One accounting firm, built for cash-pay medicine.

Each of these medical clinics runs on a different revenue engine. We treat them as seven specialties, not one client type.

Direct primary care physician greeting a patient at check-in

Direct Primary Care

Membership dues, panel-size economics, and PMPM revenue recognized correctly.
Concierge physician greeting patients warmly

Concierge Medicine

Annual retainers, provider comp, and structuring for multi-location growth.
Medical spa esthetician performing a facial treatment

Medical Spas

Package revenue, injector compensation, and product inventory that actually reconciles.
Functional medicine consultation with nutrition notes and fresh produce

Functional Medicine

Supplement inventory, lab markups, and membership tiers under one clean chart of accounts.
Patient receiving IV drip therapy with a nurse at bedside

IV Therapy Clinics

Per-visit and membership revenue mix, plus multi-provider payroll.
Longevity clinic providers consulting in an exam room

Longevity

Compounding costs, membership tiers, and compliance-aware entity tax elections.
Naturopathic practitioner preparing an herbal tincture

Naturopathic Medicine

State-specific licensure, dispensary revenue, and solo-owner compensation.

What we handle

The work, specific to your model.

01

Entity structure & provider comp

S-corp elections and a reasonable-compensation study built for your specialty and market, so owner distributions hold up if the IRS ever asks why they outpace salary.

02

Full-charge bookkeeping

Books closed by the 10th every month — membership dues and packages recognized across the period they cover, not the day they’re charged, plus the AR, AP, and reconciliations any clinic runs on, kept clean enough for a lender to trust.

03

Quarterly tax planning

Estimates built on this quarter’s actual cash-pay margin and panel size, not projected off last year’s return — so April is a confirmation, not a surprise.

04

Multi-entity & multi-state

Structuring for practices adding a second location, bringing on associate providers, or spinning up a management company to hold the real estate.

05

Fractional CFO

Pricing, panel-growth economics, and margin work at the level a growing practice needs — without the cost of a full-time hire.

Why a specialist

Generalist CPAs guess. We've seen your P&L before.

Three ways the difference actually shows up.

Generalist CPA

Books membership dues as income the day they’re charged.

Lauzon & Lauzon

Recognizes dues across the period they cover — a P&L a lender can trust.

Generalist CPA

Sets one flat owner salary across the board and hopes it holds up under audit.

Lauzon & Lauzon

Builds a reasonable-comp study specific to your specialty, geography, and production.

Generalist CPA

Plans your taxes off last April’s return.

Lauzon & Lauzon

Plans quarterly, off this year’s actual cash-pay margin.

In their words

“First firm that never needed the membership model explained. Every conversation starts from how cash-pay medicine actually works.”
Cash-pay practice owner

Common questions · FAQ

What practice owners ask.

Any practice collecting directly from patients or members instead of billing insurance — direct primary care, concierge medicine, medical spas, functional and wellness clinics, IV therapy, and peptide or longevity clinics all qualify. If most of your revenue skips the insurance cycle entirely, you’re in the right place.

Annual and monthly dues are recognized ratably across the membership period they cover, not booked in full the day they’re charged. That keeps your P&L accurate month to month and holds up if a lender, buyer, or landlord ever reviews your financials.

Yes — a compensation study specific to your specialty, geography, and production, so your S-corp salary-versus-distribution split is defensible rather than a guess. We revisit it as the practice grows.

Absolutely. Many clinics run a hybrid model while transitioning toward cash-pay. We track both revenue streams separately so you can see which side of the practice is actually driving margin.

Yes. As practices add locations, bring on associate providers, or separate the real estate into its own entity, we build the structure to match — before it becomes a tax or liability problem.

No — it’s the best time. Entity choice and provider-comp structure are far easier to set up correctly at the start than to unwind two years in.

Keep exploring

Industries

Real Estate

Many physician-owners are real estate investors too — on the practice building or beyond it. Industries

High-Net-Worth Individuals

When practice income has grown into a broader personal wealth picture.

Begin

Talk to a CPA who already speaks cash-pay medicine.

Complimentary · Confidential

Begin with a conversation.

Twenty minutes with a partner — no cost, and no obligation to go further. Pick a time below.