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Luke Zarecor, CPA, FHFMA

Luke Zarecor, CPA, FHFMA

Luke Zarecor is a fixture in the health care industry. He has devoted his career to helping clients understand the ever-evolving world of healthcare and planning to succeed in it.

Prior to becoming the first employee of Thomas D. Dingus & Associates in 2003, Luke had eight years of public accounting experience with international and local firms.

Outside of the office, Luke volunteers at food banks and has a history of involvement with the Boy Scouts. He also loves to travel, read history, and play board games. Time with his wife, Lara, and his five children are a big part of his life.


B.S Accounting & MAcc, Brigham Young University

Areas of Professional Service

  • Accounting
  • Audits in Accordance with AICPA and/or Yellow Book Standards
  • Feasibility Studies
  • Financial Statements: Audit, Review, Compilation
  • General Business Consulting
  • Medicare and Medicaid Cost Report Preparation
  • Medicare and Medicaid Reimbursement Consulting
  • Medicare Appeals
  • Single Audits in Accordance with OMB Uniform Guidance (Circular A-133)

Industry Specialties 

  • Critical Access Hospitals
  • Hospitals
  • Not-For-Profits

Professional Activities

  • Healthcare Financial Management Association, Idaho Chapter, former president
  • Healthcare Financial Management Association, former regional executive of Region 10
  • Eastern Washington University Accounting Advisory Board of Directors.
  • Washington Society of CPAs
    • Foundation Board
    • Not-for-Profit Committee, Spokane Chapter, past chair
  • Eastern Washington University, career mentor for accounting students

Professional Recognition

  • Healthcare Financial Management Association, Muncie Gold Merit Award
  • Healthcare Financial Management Association, Founders Medal of Honor Award
  • Healthcare Financial Management Association Fellow