On March 21, 2016, the U.S. Department of Health and Human Services, Office for Civil Rights (“OCR”), announced the launch of the 2016 Phase 2 Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) Audit Program (“Phase 2 Audit Program”). The Phase 2 Audit Program will review the policies, procedures, and other activities of covered entities and business associates for compliance with the HIPAA Privacy, Security and Breach Notification Rules. Every covered entity and business associate is eligible to be audited.