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Abstract
Since compliance concerns in health care first surfaced in the 1990s, providers, government entities, payers, and regulators have been grappling with the exact definitions of ethics. Nowhere is this more important than in the coding realm. When every claim contains ICD-9-CM, current procedural terminology, and/or HCPCS codes that represent procedures or services rendered, it may be difficult to impress upon coding and billing staff that each claim is basically an affidavit, attesting to the fact that the reported services were actually provided. Some of the procedures and services provided in the health care setting are considerably more straightforward to code and bill than others. In an effort to assist providers in ensuring not only accurate payment but in developing ethical standards for all involved in coding and reporting, Standards of Ethical Coding were developed by the American Health Information Management Association and approved by the cooperating parties. A conscientious goal for coding and maintaining a quality database is accurate clinical and statistical data.