Which of the following must be included in an accounting of disclosures to comply with a request for PHI disclosures?

In the context of accounting for disclosures of Protected Health Information (PHI), it is essential to understand the criteria under which disclosures must be documented. The correct choice highlights the need for specificity regarding who is involved in the disclosure of PHI.

When considering the context of a request for an accounting of disclosures, any sharing of PHI must be accounted for if it does not fall within certain exceptions. A physician who has not treated the patient represents a type of disclosure that is generally required to be documented because the physician is not part of the patient's care team and the information shared does not directly pertain to providing treatment. Thus, when PHI is released to someone who has no therapeutic relationship with the patient, such disclosures must be recorded to comply with regulatory requirements.

While it may seem that sending PHI to a physician could be part of continuity of care, in the case stipulated, since the physician has not treated the patient, this particular disclosure falls under the requirement for documentation as it does not have the usual treatment-related justification.

In contrast, disclosures for purposes like audits, insurance claims, or research are typically permitted or regulated under specific guidelines, which may not necessitate documentation in the same context unless certain conditions apply.