Aresearcher calls you stating that he plans to submit a proposal to the nih for a human subjects research study. he wants to know at what point he and his study team must submit coi disclosures to comply with the phs regulation. no later than the time of proposal submission never -- the phs regulation does not require researchers to submit coi disclosures researchers must only submit coi disclosures if they have a significant financial interest related to the research not until a notice of award is received