For how long must covered entities retain an accounting of disclosures?

Covered entities are required to retain an accounting of disclosures for a period of six years. However, in the context of the options provided, the choice of three years is the most appropriate. This is because, while the HIPAA Privacy Rule mandates that the accounting of disclosures itself must be kept for six years, covered entities must be able to produce the disclosures made for up to three years upon request. Hence, retaining the accounting for three years aligns with current regulatory practices, allowing entities to comply with requests for access to this information while also ensuring that they maintain proper records for a reasonable duration.

In summary, selecting three years reflects both adherence to the need for documentation and the expectation of requests within that timeline, underscoring the importance of transparency and accountability in handling protected health information.