
Why your P&L looks fine while your bank balance doesn't — and the number to watch instead
How to separate clinician pay from owner profit, so you know what the business actually earns
The pricing and payer-mix math behind whether a new hire grows or shrinks your margin
How much cash to hold before your next hire — and how to build it without borrowing
Five tax elections and deductions private practices routinely leave on the table

If you run a solo or group mental health practice, this guide is for you. No theory, no jargon — just the financial decisions that determine how much of your revenue actually reaches you, from a CPA who works with practices like yours every day.

Jason Kim, CPA
The trusted CPA for Mental Health Practice Owners
Jason Kim is a CPA with more than 15 years of experience. His firm, Kim Accounting & Advisory, works with mental health practice owners nationwide on bookkeeping, tax, and CFO advisory — a partner, not a number.
© 2026 Kim Accounting & Advisory. This guide provides general information only and is not tax, legal, or accounting advice.