A Business Associate is any entity that uses or discloses PHI on behalf of a Covered Entity. Furthermore, a Business Associate is any person who, on behalf of a Covered Entity, performs (or assists in the performance of) a function or activity involving the use or disclosure of PHI.   Simply…A business Associate is a vendor or subcontractor who has access to PHI.   Here are some examples of potential Business Associates: Data processing firms or software companies that may be exposed to or use PHI Medical equipment service companies handling equipment that holds PHI Shredding and/or documentation storage companies Consultants hired to conduct audits, perform coding reviews, etc. Lawyers External auditors or accountants Professional translator services Answering services Accreditation agencies e-prescribing services Medical transcription services