What is an accounting of disclosures of Protected Health Information?
An accounting of disclosures of Protected Health Information (PHI) refers to a record maintained by covered entities under HIPAA regulations, detailing instances where a patient’s PHI has been shared with external parties, excluding those disclosures made for treatment, payment, healthcare operations, disclosures authorized by the patient, and certain other exceptions, providing patients with transparency regarding who has accessed their PHI and for what purpose. The purpose of this accounting mechanism is to ensure patient privacy and data security. Documenting instances where PHI has been shared with external entities promotes transparency and accountability in healthcare practices. An accounting of disclosures provides…