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 5Question 31
    Medium1 markMultiple Choice
    Area II: SecurityHIPAARegulationsArea II

    CPA · Question 31 · Area II: Security

    Under the HIPAA Security Rule, which of the following is a 'Covered Entity'?

    Answer options:

    A.

    A patient using a health app.

    B.

    A health insurance clearinghouse.

    C.

    An employer collecting sick notes.

    D.

    A gym tracking member workouts.

    How to approach this question

    Recall the 3 types of Covered Entities: Providers, Plans, Clearinghouses.

    Full Answer

    B.A health insurance clearinghouse.✓ Correct
    A health insurance clearinghouse.
    HIPAA Covered Entities include Health Plans, Health Care Clearinghouses, and Health Care Providers who transmit health information in electronic form.

    Common mistakes

    Thinking all health data (like Fitbits or employer records) falls under HIPAA.
    Question 30All questionsQuestion 32

    Practice the full CPA ISC Practice Exam 5

    82 questions · hints · full answers · grading

    Sign up freeTake the exam

    More questions from this exam

    Q01A service organization provides a cloud-based payroll processing application to its user entities...MediumQ02An auditor is reviewing the shared responsibility model for a client using an Infrastructure as a...HardQ03A financial institution requires a cloud deployment model that offers the highest level of contro...MediumQ04During an IT audit, you observe that a company uses a 'Hybrid Cloud' architecture. Which scenario...MediumQ05Which component of IT architecture is primarily responsible for translating domain names (like ww...Easy
    View all 82 questions →