What is included in an accounting of disclosures, and which disclosures are typically exempt?

• A. Only disclosures to patients are exempt from the accounting.
• B. Includes disclosures outside TPO; exempt disclosures include those to the patient, to providers for treatment, and disclosures for routine healthcare operations and other internal uses or incidental disclosures.
• C. Disclosures to researchers always require patient authorization.
• D. All disclosures are exempt from accounting.

Answer: (B)