Which of the following is not covered by the AICPA Audit and Accounting Guide, Health Care Organizations?

WHICH OF THE FOLLOWING IS NOT COVERED BY THE AICPA AUDIT AND ACCOUNTING GUIDE, HEALTH CARE…

Which of the following is not covered by the AICPA Audit and Accounting Guide, Health Care Organizations?

Nursing homes.
Home health agencies.
Hospitals.
Voluntary health and welfare organizations.
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