DT U.S. Edition, October 2010, Vol. 5, No. 21

significant decreases in death rates from heart disease, cerebrovascu- lar disease and infections over the previous 50 years for many forms of cancer, death rates remain essen- tially unchanged during that same time period.1 Squamous cell carcinoma (SCC) is the most common malignant neo- plasm affecting the head and neck. Mucosal cases account for more than 90 percent of all malignant neoplasms affecting oropharyngeal structures, with oral squamous cell carcinoma (OSCC) being the most common oral malignancy.2 Several variants of OSCC exist and histopathologic classifications for variants of OSCC include papil- lary, spindle cell, adenosquamous, their enrollees’ records and charges with those of patients not enrolled under their plans. Beyond patient files Aside from auditing the patient files, the third-party payer may also access the quality of the facility, the main- tenance of the equipment, the level of difficulty patients on their plan encounter in obtaining appointment times, and the level of compliance with federal regulations during the course of the audit. It is prudent that the dentist remains with the auditor at all times. It is worth the time to clear the calendar on the day of the audit and to stay with the auditor as patient and billing records are reviewed. Also, the staff of the den- tal practice should be prepared for the audit, and the dentist should discuss the procedures to be followed before the day it is conducted. Because dental audits are becom- ing a routine part of doing business, dentists must protect their practice by preparing their office for an audit. To prevent audit problems, den- tists should make themselves aware of terms of any third-party contracts, keep the plan manuals in a safe place so the dentist can refer back to them, ensure each procedure performed matches the procedure billed and ensure that all patient records are organized and contain all relevant information on each patient. Also, when claims are filed online, ensure that the correct price is sent to the third-party insurer. With a more thorough understand- ing of third-party audits and the third- party payer’s motivation for conduct- ing them, dentists will be more likely to avoid costly mistakes. DT Approximately one in three Americans will develop a malig- nancy in their lifetime.1 The chances of developing certain malignancies increase with age and several con- tributing risk factors such as tobac- co and alcohol use. Notwithstanding DENTAL TRIBUNE | OctOber 2010 Clinical 5A AD About the author Stuart J. Oberman, Esq., has extensive experience in repre- senting dentists during dental partnership agreements, part- nership buy-ins, dental MSOs, commercial leasing, entity for- mation (professional corpora- tions, limited liability compa- nies), real estate transactions, employment law, dental board defense, estate planning, and other business transactions that a dentist will face during his or her career. For questions or comments regarding this article, visit www.gadentalattorney.com. Papillary squamous cell carcinoma of the hard palate By Paul C. Lee, BA; Justin Olsen, BS; Joshua Adcox, BS and Parish P. Sedghizadeh, DDS, MS Report of a rare case affecting the oral cavity g DT page 6A