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So now let’s talk about a business associate agreement. A business associate agreement is a required contract between a covered entity and a business associate who has access or incidental access to PHI or ePHI. A BAA document will contain details on how each entity will be responsible in handling PHI. This includes required compliance training, risk assessment, financial liabilities, and responsibilities if and when a data breach occurs. A BAA is required and holds accountable the business associate to handle PHI and ePHI securely. Business associates are also required to have a risk assessment, HIPAA compliance training, policies and procedures compiled in a book of evidence.