24. St. John Hospital retains Walsh and Associates, an accounting firm, to handle its audit...

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Accounting

24. St. John Hospital retains Walsh and Associates, an accounting firm, to handle its audit functions. Some of its functions include access to PHI. Which of the following statements is true about Walsh and Associates:
A. It is not a business associate because it is an accounting firm and not a medical organization
B. It is a business associate because it performs activities on behalf of the hospital
C. It is a business associate because it uses or discloses individually identifiable health information on behalf of the hospital
D. It is not a business associate because the Privacy Rule prohibits accountants from using individually identifiable information

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