Which controlled substances must be counted exactly during inventory?

For controlled substances, the requirement for counting during inventory depends on their classification. Schedule I (CI) and Schedule II (CII) substances must be counted exactly because of their high potential for abuse and strict regulations governing their handling, storage, and distribution. This means that every single unit of these substances must be accounted for during the inventory process to ensure compliance with legal requirements and to prevent diversion or misuse.

In contrast, for other schedules such as CIII through CV, pharmacies are permitted to estimate the count of the inventory unless they are containers holding more than 1,000 units. This distinction is important because it reflects the regulatory body's prioritization of monitoring substances that pose a greater risk to public safety.

Thus, accurately counting CI and CII drugs helps maintain stringent oversight over these particularly dangerous substances, which is critical in ensuring proper pharmacy practice and compliance with the law.