Eps 1: business associate

A CPA firm whose accounting services to a health care provider involve access to protected health information.
In the situations, a covered entity is not required to have a business associate contract or other written agreement in place before protected health information may be disclosed to the person or entity.
When a health care provider discloses protected health information to a health plan for payment purposes, or when the health care provider simply accepts a discounted rate to participate in the health plan's network.