23 or 36 or 44. Is there a ‘golden formula’ for ‘safe’ billing?

Yes, there is a formula for ‘safe’ billing:

bill what is appropriate + keep good notes + ask yourself how would you be judged by your peers later = being prepared and confident that you will pass any audit. 

The difference between ‘safe’ billing of 23/36/44 as 32/3/1 will make you feel safe, however, you will be audited for something else anyway. So, there is no point to be ‘careful’ with the numbers of items billed. I would rather concentrate on the quality of the notes for the services billed. 

Remember the practice points from the previous slide, please.