ABSTRACT

Actual costs for Health Insurance Portability and Accountability Act (HIPAA) compliance will vary among covered entities (CEs), business associates (BAs), and subcontractors, because of various factors such as size, type of business, organizational culture, geographic locations, and number, if any, of BAs or subcontractors they have. In addition, costs will depend on how “compliant” the CE, BA, or subcontractor can be and the amount of risk it can feasibly accept.