When does the clock start for the accounting of disclosures?

The correct answer indicates that the clock for the accounting of disclosures starts from April 14, 2003. This date is significant because it corresponds to the implementation date of the HIPAA Privacy Rule. Under this rule, covered entities are required to provide patients with an accounting of disclosures of their protected health information (PHI) made after this date.

The accounting of disclosures includes a record of certain types of disclosures made for specific purposes—such as for treatment, payment, healthcare operations, or as required by law—and allows patients to be aware of how their health information is shared outside of their immediate care. This requirement is crucial in maintaining transparency and ensuring patients' rights regarding their health information.

The other options do not align with the procedural timeline mandated by HIPAA. For instance, the request for medical records or the date services were provided are related to patient access to information rather than the formal accounting of disclosures timeline. Similarly, the completion of an audit does not trigger the accounting requirement, as it is a separate process entirely. Thus, linking the start of the accounting process to the implementation date of the HIPAA Privacy Rule is essential for understanding when covered entities are obligated to provide disclosures.