Your Accountant Might Be a HIPAA Business Associate — a $175,000 Lesson (2026)
An OCR enforcement lesson: a $175,000 ransomware settlement with an accounting firm that was a HIPAA business associate. What actually triggers business-associate status (45 CFR 160.103), the risk-analysis finding OCR cited (45 CFR 164.308), and how to tell if HIPAA already applies to your firm.