1. Hospitals

2.Insurance forms
3.Billing services
4.none of the above

Which one of the above words are required to keep a list of acceptable abbreviations?

Since you are taking medical billing, I would bet your teacher wants you to say 3.

However, being parties that enter into legal contracts, insurance companies and hospitals are not allowed by law to hide terms in abbreviations, such as H.R. in a surgery disclosure form, unless they specify H.R. is head removal. So in fact, all the first three are required to disclose abbreviations in contracts and statements. But take a hint, and say 3 is right.