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National Institutes of Health HIPAA Privacy Rule - Information for Researchers
This website is currently in the process of being updated. For guidance on the HIPAA Privacy Rule in research, please see: https://www.hhs.gov/hipaa/for-professionals/special-topics/research/index.html
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Slide Presentation on the Privacy Rule and Research

Slide 40:
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Accounting - When NOT needed

Accounting is NOT needed for disclosures of PHI:

  • Pursuant to an Authorization.
  • In Limited Data Sets with a Data Use Agreement.
  • To the individual.
  • Made before April 14, 2003.
  • Which have been de-identified.
  • To carry out treatment, payment, or health care operations purposes.
  • For certain other purposes.

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Site last updated: 02/02/2007
Department of Health and Human Services National Institutes of Health USAGov The HIPAA Privacy Rule