We will review the elements that a physician practice needs to consider when developing, implementing and then delivering an audit program for their physicians and providers. Being aware of the deciding factors in the creation of the audit plan and the necessary considerations, it can help practices avoid issues down the road. Making the decision to consult an attorney and to perform the audit under Attorney Client Privilege and the guidelines to be considered will be discussed. This session will cover valuable information for new or seasoned coders, auditors or practice managers.