Answer

A. Sign in sheets (with name and time only)

Explanation

Incidental disclosures are minor disclosures of protected health information (PHI) that occur as a byproduct of an otherwise permitted use or disclosure under HIPAA (Health Insurance Portability and Accountability Act). These disclosures are generally unavoidable and not considered violations of HIPAA if reasonable safeguards are in place.Among the options provided:A. Sign-in sheets (with name and time only) are considered incidental disclosures. They are allowed under HIPAA as long as they contain minimal information and reasonable safeguards are in place to protect patient privacy.B. Accounting is not an incidental disclosure. It's a necessary function in healthcare organizations and may involve intentional, permitted uses of PHI.C. Marketing typically involves intentional use of patient information and is not considered an incidental disclosure. It often requires specific patient authorization under HIPAA.D. Fundraising, like marketing, is not an incidental disclosure. It involves intentional use of certain patient information and is subject to specific HIPAA rules.