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Which of the following is not a business associate of a covered entity under the Privacy Rule? A. CPA with access to patients' treatment and

Which of the following is not a business associate of a covered entity under the Privacy Rule?

A. CPA with access to patients' treatment and billing information

B. independent medical transcriptionist that provides services to a physician

C. consultant that performs utilization reviews for a hospital

D. employee of the covered entity

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