If the PA is credentialed with the particular carrier, you should bill under the PA...hence not "incident to"....
if the PA is not credentialed with the carrier, they can only see established patients with established problems (no new patients, no new problems; the treatment plan must have already been established by the physician)....the billing physician must sign off on all documentation; the billing provider must also be readily available in the office suite (direct physician supervision). Does this help any?
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