Abstract: A method and a computer program and computer apparatus for use by health care providers for the production of accurate billing coding for care rendered. The invention established the process, the data gathering and documentation required of a provider in determining and documenting correct Evaluation and Management CPT code(E&M code or E&M coding) required for agency reimbursement for care delivered. This invention is directed to a computer and computer program wherein a computer program requires a computer to perform a complete audit of E&M coding prior to billing thus ensuring compliance with statutory and regulatory requirements. The system enables providers to comply with statutory and regulatory reporting requirements demonstrating the meeting of Federal and State statutory and regulatory standards prerequisite to payment to the medical provider for health care delivered.