Which of the following is NOT a role that requires a witness for destruction of controlled substances?

In the context of handling controlled substances, various roles involve different responsibilities and authority levels regarding the destruction of such substances. A witness is typically required during the destruction process to ensure accountability and compliance with regulations designed to prevent misuse and illegal distribution.

Accountants do not have a direct role in the physical handling or destruction of controlled substances. Their responsibilities focus more on financial oversight, record-keeping, and compliance with accounting standards rather than directly interacting with items such as medications. As such, the destruction of controlled substances is not within their scope of practice, and they are not required to be present as a witness for this process.

On the other hand, nurses, pharmacists, and Pharm D professionals are all involved in medication management. They are required to act in accordance with state and federal laws when it comes to the disposal of controlled substances, and therefore need to be co-witnesses during the destruction process to maintain proper protocols and documentation.

This distinction clarifies why the role of an accountant is the one that does not necessitate being a witness for the destruction of controlled substances, as it falls outside of their regulatory responsibilities.