Partners and Associates

Partners and Associates

A hybrid team of accountants, advisors, and consultants whose collective experience and diverse backgrounds ignite ideas, reconfigure approaches, and recommend strategies and innovative solutions for our clients.


505 Fourteenth Street
Oakland, CA 94612-1912

Tel: 510.358.8738

Areas of Focus

  • Hospital, skilled nursing facility, and clinic cost reporting and reimbursement consulting
  • Financial leadership of rural and community hospitals and clinics
  • Health insurance cost of care savings ideation




College of the Ozarks
  • Bachelor of science degree in business administration with an accounting emphasis
University of Phoenix
  • Master of business administration degree in health care management

Marcus A. Armstrong, CPA, FHFMA, FACHE


With over 30 years of experience, Marc Armstrong is a manager within the government programs consulting division of Wipfli’s health care practice. He is focused on providing cost report and reimbursement consulting services to Federally Qualified Health Center (FQHC) clients.


  • Certified Public Accountant
  • Health Care Financial Management Association Fellow (FHFMA)
  • American College of Healthcare Executives Fellow (FACHE)

Professional Memberships and Activities

  • Healthcare Financial Management Association, Nevada Chapter (HFMA) - President
  • American College of Healthcare Executives (ACHE) - Member