As noted before, the medical record must document that a written report was sent back to the requesting provider. Such written reports commonly contain at least a summary of impressions, assessments, and plans, but need not include all the required elements of history, physical examination, and medical decision making for the level of consultation reported. Nonetheless, for consultations, these elements must be well documented in the medical record, as for all E/M services. Consultant reports may be written, faxed, or e-mailed, so long as privacy regulations are upheld. Electronic medical record routing suffices, if accessible to both providers and visible to auditors.