Answer :
Answer:
B. For all human subjects research that uses PHI without an authorization from the data subject, except for limited data sets.
Explanation:
According to Health Insurance Portability and Accountability Act, HIPAA, Disclosure Accounting is a term that describes a form of the accounting process which includes revealing any incident that had an effect on financial statements.
However, there are certain instances under HIPPA, disclosure accounting is required, but considering the available option, the correct answer is: "For all human subjects research that uses PHI without an authorization from the data subject, except for limited data sets."