When is a covered entity required to provide an accounting of disclosures?

A covered entity is required to provide an accounting of disclosures upon request for the last six years. This requirement under HIPAA ensures that individuals have the right to know which of their protected health information (PHI) has been disclosed, to whom, and for what purpose. This accounting includes disclosures made for treatment, payment, and healthcare operations, as well as any disclosures that were not authorized by the patient.

This six-year period allows for a reasonable timeframe for individuals to review their health information and understand how it has been shared, while balancing the practicalities for covered entities in tracking and maintaining such records. This transparency is essential for patient trust and empowering them to manage their health information effectively.

Other options, such as providing accountings only annually, immediately after each disclosure, or at the start of each patient visit, do not align with the established HIPAA guidelines which are specifically focused on the broader request time frame of up to six years rather than more frequent or limited disclosures.