What is an “accounting of disclosures”?

An "accounting of disclosures" refers specifically to a record that details the disclosures of a patient's protected health information (PHI) made by a covered entity. This record is essential because it provides patients with information regarding who has accessed their health information, the purpose of those disclosures, and when they took place. Under HIPAA regulations, patients have the right to request this accounting, which helps them maintain oversight of their own health information and understand how it is being shared.

The other choices do not accurately capture the definition of an accounting of disclosures. A detailed explanation of patient treatment covers the clinical aspects of care rather than the sharing of information. A list of all patients served by a facility does not relate to individual disclosures but instead pertains to general patient management. Lastly, a summary of the healthcare provider’s operations is focused on the business aspects and overall functions of the provider rather than the specific disclosures of patient information.