Under the Health Insurance Portability and Accountability Act (HIPAA), which is a business associate?

Question

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A business associate under HIPAA includes entities that perform certain functions or activities that involve the use or disclosure of protected health information on behalf of, or provides services to, a covered entity. A transcription service, which handles protected health information to perform its duties, qualifies as a business associate.

Under the Health Insurance Portability and Accountability Act (HIPAA), Which