Chiropractic Business Midterm Practice Exam

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Can a CA give an ABN?
Correct Answer:
No, the Doctor must give the ABN.
Explanation:
ABN is the business identifier for the entity delivering the service. It belongs to the registered business (the doctor’s practice) and must appear on invoices for tax purposes. Because a clinic’s tax invoice is issued by the business, the doctor (or the practice) is responsible for providing the ABN. A clinical assistant or nurse doesn’t have the authority to issue the ABN on behalf of the practice, and a patient cannot generate an ABN for the clinic by signing something themselves.

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