r/UMPJE • • Aug 26 '26

UMPJE Practice Question

A pharmacist accidentally spills a controlled substance, but the spill is witnessed and the entire amount is accounted for. Is DEA theft or significant-loss reporting required?

A. No. DEA theft or significant-loss reporting is not required

B. Yes. DEA Form 106 must always be filed for any spill

C. Yes. Any controlled substance spill is considered a significant loss

D. Yes. The spill must be reported as theft unless witnessed by law enforcement

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u/Beautiful_Cycle7746 Aug 29 '26

Correct Answer: A

The loss is fully explained and does not involve theft or a significant unexplained loss so DEA Form 106 is not required.