HIPAA Compliant Accounting
HIPAA Compliant Accounting
Tomaskovics Consulting is a HIPAA business associate that provides services to HIPAA covered entities. Our cloud accounting services are HIPAA Compliant through the following partnerships we maintain;
Amazon Web Services Business Associate
Microsoft Enterprise Services
Most current commercial accounting software meet industry standards for online security, but they are not compliant with the HIPAA standards for privacy.
Tomaskovics Consulting's Obligations and Activities as a Business Associate
(a) Not use or disclose protected health information other than as permitted or required by the Agreement or as required by law;
(b) Use appropriate safeguards, and comply with Subpart C of 45 CFR Part 164 with respect to electronic protected health information, to prevent use or disclosure of protected health information other than as provided for by the Agreement;
(c) Report to covered entity any use or disclosure of protected health information not provided for by the Agreement of which it becomes aware, including breaches of unsecured protected health information as required at 45 CFR 164.410, and any security incident of which it becomes aware;
(d) In accordance with 45 CFR 164.502(e)(1)(ii) and 164.308(b)(2), if applicable, ensure that any subcontractors that create, receive, maintain, or transmit protected health information on behalf of Tomaskovics Consulting agree to the same restrictions, conditions, and requirements that apply to Tomaskovics Consulting with respect to such information;
(e) Make available protected health information in a designated record set to the [Choose either “covered entity” or “individual or the individual’s designee”] as necessary to satisfy covered entity’s obligations under 45 CFR 164.524;
(f) Make any amendment(s) to protected health information in a designated record set as directed or agreed to by the covered entity pursuant to 45 CFR 164.526, or take other measures as necessary to satisfy covered entity’s obligations under 45 CFR 164.526;
(g) Maintain and make available the information required to provide an accounting of disclosures to the [Choose either “covered entity” or “individual”] as necessary to satisfy covered entity’s obligations under 45 CFR 164.528;
(h) To the extent Tomaskovics Consulting is to carry out one or more of covered entity's obligation(s) under Subpart E of 45 CFR Part 164, comply with the requirements of Subpart E that apply to the covered entity in the performance of such obligation(s);
(i) Make its internal practices, books, and records available to the Secretary for purposes of determining compliance with the HIPAA Rules.
Permitted Uses and Disclosures by Tomaskovics Consulting as a Business Associate
(a) Tomaskovics Consulting may only use or disclose protected health information
(b) Tomaskovics Consulting may use or disclose protected health information as required by law.
(c) Tomaskovics Consulting agrees to make uses and disclosures and requests for protected health information
(d) Tomaskovics Consulting may not use or disclose protected health information in a manner that would violate Subpart E of 45 CFR Part 164 if done by covered entity [if the Agreement permits the Tomaskovics Consulting to use or disclose protected health information for its own management and administration and legal responsibilities or for data aggregation services as set forth in optional provisions (e), (f), or (g) below, then add “, except for the specific uses and disclosures set forth below.”]
Upon termination of this Agreement for any reason, Tomaskovics Consulting, with respect to protected health information received from covered entity, or created, maintained, or received by Tomaskovics Consulting on behalf of covered entity, shall:
Retain only that protected health information which is necessary for Tomaskovics Consulting to continue its proper management and administration or to carry out its legal responsibilities;
Return to covered entity [or, if agreed to by covered entity, destroy] the remaining protected health information that Tomaskovics Consulting still maintains in any form;
Continue to use appropriate safeguards and comply with Subpart C of 45 CFR Part 164 with respect to electronic protected health information to prevent use or disclosure of the protected health information, other than as provided for in this Section, for as long as Tomaskovics Consulting retains the protected health information;
Not use or disclose the protected health information retained by Tomaskovics Consulting other than for the purposes for which such protected health information was retained and subject to the same conditions set out at [Insert section number related to paragraphs (e) and (f) above under “Permitted Uses and Disclosures By Tomaskovics Consulting”] which applied prior to termination;
Return to covered entity [or, if agreed to by covered entity, destroy] the protected health information retained by Tomaskovics Consulting when it is no longer needed by Tomaskovics Consulting for its proper management and administration or to carry out its legal responsibilities.
The obligations of Tomaskovics Consulting under this Section shall survive the termination of this Agreement.