GPRO Definition

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GPRO is Group Practice Reporting Option used within the US government, e.g. Medicare and US DHHS. A "group practice" is defined as a single Taxpayer Identification Number (TIN) with 2 or more individual eligible professionals (EPs) (as identified by individual National Provider Identifier [NPI]) who have reassigned their billing rights to the TIN.

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CONSORTIA see CONSORTIUM.

IMPLEMENTATION OF INTERNAL CONTROL means the auditor determines that the relevant controls exist and that the entity is using them.

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