Is acceptable to disclose to any third party the identity of any physicians that have treated or are treating a patients?

No, it is generally not acceptable to disclose the identity of physicians treating a patient to any third party without the patient's explicit consent. This information is considered sensitive and is protected under privacy laws such as HIPAA in the United States. Unauthorized disclosure could violate patient confidentiality and trust, leading to legal repercussions for the healthcare provider. Always ensure compliance with relevant regulations when handling patient information.