Any information about the health status, provision of healthcare or payment of healthcare services that is created, collected or transmitted by a covered entity and linked with individually identifiable information is considered PHI under US law. Healthcare providers, health insurance plans and healthcare clearinghouses fall under CE whereas Business Associates can be a person or an entity that provides third party services and activities for covered entities, which involve accessing protected health information (PHI). Covered entities (CE) and Business Associates (BA) should comply with HIPAA regulations. The Health Insurance Portability and Accountability Act (HIPAA) is a landmark piece of US legislation that was introduced in 1996, in order to safeguard and secure patient information and transmittal.
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