Under HIPAA, which of the following entities is NOT classified as a covered entity?

Under HIPAA, a covered entity is defined as a health care provider that transmits any health information in electronic form in connection with a HIPAA transaction, a health plan, or a health care clearinghouse. The key here is the role these entities play in handling protected health information (PHI) and conducting transactions covered by HIPAA regulations.

An outsourced transcription company operates as a business associate, not a covered entity. Business associates perform functions or activities on behalf of, or provide certain services to, a covered entity that involves the use or disclosure of protected health information. While they have obligations under HIPAA to protect PHI, they do not fall into the classifications of health plans, health care providers, or health care clearinghouses, which directly deal with healthcare transactions and services.

In contrast, health plans, health care providers, and health care clearinghouses are all defined as covered entities because they engage directly in functions related to health care transactions and are responsible for adhering to HIPAA requirements for the protection of health information.