For IndividualsFor Educators
ExpertMinds LogoExpertMinds
ExpertMinds

Ace your certifications with Practice Exams and AI assistance.

  • Browse Exams
  • For Educators
  • Blog
  • Privacy Policy
  • Terms of Service
  • Cookie Policy
  • Support
  • AWS SAA Exam Prep
  • PMI PMP Exam Prep
  • CPA Exam Prep
  • GCP PCA Exam Prep

© 2026 TinyHive Labs. Company number 16262776.

    PracticeCPA®CPA ISC Practice Exam 2Question 05
    Medium1 markMultiple Choice
    Area II: SecurityRegulationsHIPAAArea II

    CPA · Question 05 · Area II: Security

    Which of the following entities is considered a 'Covered Entity' under the HIPAA Privacy Rule?

    Answer options:

    A.

    A developer of a health and fitness mobile app that does not transmit data to doctors.

    B.

    An employer collecting health data for sick leave records.

    C.

    A health care clearinghouse.

    D.

    A life insurance company.

    How to approach this question

    Recall the three specific categories of HIPAA covered entities.

    Full Answer

    C.A health care clearinghouse.✓ Correct
    A health care clearinghouse.
    HIPAA applies to health plans, health care clearinghouses, and health care providers who conduct certain financial and administrative transactions electronically.

    Common mistakes

    Assuming all health-related data collectors (like fitness apps or employers) are covered entities.
    Question 04All questionsQuestion 06

    Practice the full CPA ISC Practice Exam 2

    82 questions · hints · full answers · grading

    Sign up freeTake the exam

    More questions from this exam

    Q01A service organization provides a cloud-based payroll platform where clients access the software ...MediumQ02An auditor is reviewing the backup strategy for a financial institution that requires a Recovery ...HardQ03During a walkthrough of the change management process, an auditor observes that developers have w...MediumQ04An auditor is reviewing a SQL query used to generate a list of active customers for a marketing c...HardQ06Under GDPR, which principle requires that personal data be adequate, relevant, and limited to wha...Medium
    View all 82 questions →