John Valorz, CPA, Chief Financial Officer

John Valorz

John Valorz is our professional standards officer and a director with A. V. POWELL & ASSOCIATES based in Plymouth, Massachusetts. He is responsible for financial feasibility studies of CCRCs. John monitors the activities of the American Institute of CPAs to identify the impact of pronouncements upon CCRC reporting standards.

He is a certified public accountant with over 35 years of experience in accounting, auditing, and consulting. John is a former partner with a Big-5 accounting firm, where he developed and directed their health care practice and had responsibility for the review of all Northeast region hospital and CCRC financial feasibility studies. As Chairman of the AICPA’s CCRC Task Force, he was responsible for issuance of Statement of Position (SOP) 90-8 which incorporated actuarial principles in CCRC audited financial statements.


  • Functioned as acting CFO for two hospitals, providing day-to-day staff direction and reporting to the Chief Executive Officer.
  • Directed the negotiation of an innovative, resource-sharing contract between a major teaching hospital and its departments of cardiology and cardiovascular surgery, resulting in a $2.5 million reduction in annual operating expenses.
  • Assisted in the rehabilitation of a major HMO providing technical and managed care assistance in the areas of health care delivery systems, claims processing, contract negotiation, and management reporting.
  • Performed over 30 hospital and nursing home Medicare subcontract audits for Blue Cross and other fiscal intermediaries.


  • Public accounting and consulting
  • Financial feasibility studies
  • CCRC financial/operational reviews
  • CCRC reporting standards


  • B.S. in Accounting 1964
    Bentley College


  • American Institute of Certified Public Accountants (AICPA)
  • Chair, CCRC Task Force, AICPA 1985 – 1990
  • Financial Advisory Panel, Continuing Care Accreditation Commission 1986 – 1995
  • Healthcare Financial Management Association (HFMA)
  • Massachusetts Society of Certified Public Accountants (MSCPA)