The physical therapy must be furnished under a plan established and periodically reviewed
                  by the physician caring for the patient. The plan must be established (i.e., reduced
                  to writing either by the physician who makes the plan available to the physical therapist
                  or by the therapist when the therapist makes a written record of the physician's oral
                  orders) before treatment is begun. The plan must be promptly signed by the physician
                  and incorporated into the physical therapist's permanent record for the patient.
               
               The plan must relate the type, amount, frequency, and duration of the physical therapy
                  services that are to be furnished the patient and indicate the diagnosis and anticipated
                  goals. Any changes should be made in writing and signed by the physician or by the
                  physical therapist pursuant to the attending physician's oral orders. The services
                  specified in the plan may not be altered in type, amount, frequency, or duration by
                  the therapist (except in the case of an adverse reaction to a specific treatment).
               
               The plan must be reviewed by the physician, in consultation with the physical therapist
                  at such intervals as the severity of the patient's condition requires, but at least
                  every 30 days. Each review of the plan should contain the initials of the physician
                  and the date of review. The patient's plan normally need not be forwarded to the carrier
                  for review but will be retained in the physical therapist's file. The physical therapist
                  must certify on the billing form that the plan is on file and was in effect at the
                  time the services were rendered.
               
               The plan of treatment and the physical therapist's clinical records concerning the
                  beneficiary will be retained by the therapist but must be available to the carrier
                  or its professional consultants when the carrier deems review of these documents necessary
                  to the performance of its claims processing obligations.