When is a "disclosure accounting" required under HIPAA?

A disclosure accounting is required under HIPAA for all research involving protected health information (PHI) involving human subjects, with certain exceptions. This requirement ensures transparency about who has access to PHI and how it has been shared or disclosed.

The rationale behind this is to protect individuals' privacy rights and give them insight into how their health information is being utilized or shared in a research context. The exceptions mentioned typically apply to certain types of disclosures, such as those made for treatment, payment, or healthcare operations, where tracking may not be required.

Understanding this policy is vital for researchers to ensure compliance with HIPAA and to uphold ethical standards regarding the handling of sensitive health information.