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Medical records and coding Patient accounts Internal and external quality monitoring CMS and other insurers Statistics and research Attorneys Secondary users of varying sophistication Coding Rules and Guidance ICD-9-CM Official Guidelines for Coding and Reporting Current guidelines effective for discharges October 1, 2008 and after Developed and approved by the cooperating parties for ICD-9-CM National Center for Health Statistics CMS (formerly Health Care Financing Administration) American Hospital Association American Health Information Management Association AHA Coding Clinic for ICD-9-CM: A Quarterly Publication of the Central Office on ICD-9-CM American Hospital Association Coding Rules and Guidance Adherence to these guidelines when assigning ICD-9-CM diagnosis and procedure codes is required under the Health Insurance Portability and Accountability Act (HIPAA)