By Document Type
The Health Insurance Portability and Accountability Act (HIPAA) was passed by Congress on August 21, 1996. Organizations must have become compliant by April 14, 2003 ( April 14, 2004 for small health plans). The law requires any health care provider to meet certain privacy standards with respect to personal health information. The Act specifically states that "a covered entity must have in place appropriate administrative, technical, and physical safeguards to protect the privacy of protected health information." The protection given must be for both intentional and unintentional disclosures of personal health information. HIPAA applies to the following: a health plan, which is defined as an individual plan or group health plan that provides, or pays the cost of, medical care; a health care provider which is defined as a provider of medical or health services and any person or organization who furnishes, bills, or is paid for health care services or supplies in the normal course of business; or a health care clearinghouse which is considered to be a public or private entity that processes or facilitates the processing of nonstandard data elements of health information into standard data elements.
Public Accounting Member Benefits
IRS Procedure & Tax Administration
Tax CPE & Learning
Tax Section Webcast Archives
Free Webcasts Without CPE for Tax Section Members
Tax Practice Management
Statement on Standards in Personal Financial Planning Services
Current PFP News
Tax Power Hour Event Archives
Jumpstart Client Service & Maintenance
Mandatory Firm Rotation
Personal Financial Planning Resources for Firms
Young CPA ResourcesAs you start down the path toward CPA-dom, you'll have lots of questions. Fortunately the Young CPA Network has answers.
Show documents in this section
Hide documents in this section
Providing Accounting Services to Health Care Providers
The HITECH Act requires business associates to use or disclose protected health information as obligated under its associate agreement with a covered entity
Published on March 06, 2013
A glossary of terms used in the HITECH article.
Published on April 27, 2010