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IRS CE Provider Status Chart

Use this chart to determine which category of CE provider you are and what documents you must submit based on your category. Refer to Circular 230 Section 10.9(a)(1) for more information.

 

Circular 230
Status

 Description

 Required Documentation

 Estimated
Approval Timeline

 i Accredited Educational Institution

- Accreditation Letter from National or State Accrediting organization

- Program information for each program must be submitted to receive program numbers*

24 Hours
 ii Recognized for Continuing Education purposes by the licensing body of any state, territory, or possession of the U.S., including the Commonwealth, or District of Columbia.

- Recognition Letter from State/Territory/Possession of the U.S. licensing authority

- Program information for each program must be submitted to receive program numbers*

24 Hours
 iii Approved by a qualifying organization (an IRS Accreditor) as a provider for Continuing Education on subject matters designed for registered tax return preparers, enrolled agents, enrolled retirement plan agents.

- Approval letter from the IRS approved Accrediting Organization (at this time, only the National Association of State Boards of Accountancy (NASBA) is an IRS approved accrediting organization)

- Program information for each program must be submitted to receive program numbers*

24 Hours
 iv Any other professional organization, society, or business recognized by the IRS as a provider of continuing education matters designed for registered tax return preparers, enrolled agents, or enrolled retirement plan agents. Program information for each program must be submitted to receive program numbers. Providers must submit the following documents for one program out of each program category they plan to offer (i.e. ethics, federal tax law update, federal tax law/tax related matters, qualified retirement plan, annual federal tax refresher): program material, syllabus, instructor bio, program exam and exam answer key (self-study and annual federal tax refresher), sample program evaluation form, sample program of completion certificate* 21 Days

* For initial registration of program offerings, each program, program description, number of hours, audience for program, and program delivery method (self-study, in person, on-line group) must be entered to be assigned a program number(s).

Page Last Reviewed or Updated: 18-Jul-2014