Which of the following is an example of non-compliance with HIPAA regulations?

Sharing Protected Health Information (PHI) without proper authorization constitutes an example of non-compliance with HIPAA regulations. Under HIPAA, there are strict guidelines surrounding the handling of PHI to protect patients' privacy and confidentiality. Any disclosure of PHI must be authorized by the patient or must fall under specific exceptions outlined in the law. Failing to obtain the necessary consent or authorization before sharing such sensitive information not only violates HIPAA's privacy rules but also exposes patients to potential risks of identity theft and breaches of confidentiality.

The other options illustrate compliant and responsible practices. Documenting patient care accurately is essential for maintaining accurate medical records, which is a fundamental tenet of healthcare and supports HIPAA's emphasis on privacy. Ensuring secure access to medical records is key to protecting patients' information from unauthorized access and is a proactive approach toward compliance. Conducting regular security audits helps organizations identify vulnerabilities and reinforces their commitment to safeguarding patient data. All these actions align with HIPAA’s goals to ensure the protection of sensitive health information.