A long-awaited change in E/M guidelines became effective January 1, 2021. Since that time, seasoned coders have been tasked with educating clinicians and colleagues on necessary documentation to support services based on MDM complexity or time-based coding. A redesign of internal audit processes was necessary. In March of 2021, additional clarification was released regarding many components of the new guidelines, so coders began again to educate, revise and redesign processes to account for the clarifications. Join us in this session to practice E/M coding for a variety of services, consider creation and/or revision of coding policies and identify areas of documentation that create potential for audit failure.