What information must be included in the accounting of disclosures?

The correct choice highlights the essential elements that must be included in the accounting of disclosures according to the HIPAA Privacy Rule. When maintaining an accounting of disclosures, covered entities are required to document specific information to ensure that individuals are informed about how their protected health information (PHI) has been handled.

The information that must be included comprises the name and address of the requestee—the entity or individual receiving the PHI—along with the date of the disclosure and a brief statement of the purpose behind the disclosure. This requirement enhances transparency and allows patients to understand who has accessed their information and for what reason, which is critical for ensuring trust and compliance with privacy regulations.

In contrast, other options are either incomplete or do not fully align with the HIPAA requirements. The date and time of disclosures may be relevant, but simply having those details does not satisfy the need for an explanation of who received the information and why. A singular focus only on the purpose of disclosure omits key details that patients have a right to know. Including all patient details related to the disclosure goes beyond what is needed for the accounting and could potentially violate privacy standards by unnecessarily revealing more information than required. Therefore, the inclusion of the requestee’s name and address, the date, and