I am trying to come up with an audit tool to use when assessing documentation of 99406-99407, G0436, G0437 Tobacco Cessation Counseling. I have accessed a number of articles and completed a lot of research. Many are somewhat vague. I have seen the Five A's - Ask, Advise, Assess, Assist and Arrange and the 5 R's, Relevance, Risk, Rewards, Roadblocks, Repetition. I also know that time is a factor. I was told that even if a patient is not ready to quit - you can still bill for these codes. Does anyone have any additional information and references?