Choose your audience:

• I am a tax return preparer
  • I am an enrolled agent
• I am a continuing education provider
• I am a continuing education accrediting organization

Tax Return Preparers

1. Who needs to take continuing education courses? (revised 7/20/11)

Everyone who is required to take the Registered Tax Return Preparer competency exam is also required to complete continuing education. The annual continuing education requirement is 15 hours, including 3 hours of federal tax law updates, 2 hours of ethics, and 10 hours of other federal tax law. The continuing education requirements for Registered Tax Return Preparers do not apply to attorneys, certified public accountants, and enrolled individuals, certain supervised preparers, and individuals who do not prepare Form 1040 series returns.

There is no continuing education requirement for 2011. The continuing education requirement will begin in 2012. Individuals who are Registered Tax Return Preparers, and those who have provisional PTINs but have until December 31, 2013 to pass the test, will need to obtain 15 hours of continuing education courses from IRS approved providers during calendar year 2012 and each subsequent year.

2. How do I find an IRS-approved CE provider? (posted 12/6/11)

A listing of IRS-approved CE providers will be available on www.irs.gov/taxpros/ce soon.

You should only use IRS-approved CE providers that have IRS provider numbers and assigned program numbers for the courses they provide.

3. Attorneys and certified public accountants in some states are not subject to continuing education requirements. Will this impact the application of the proposed IRS rules for those individuals? (posted 1/22/10)

No. The lack of continuing education requirements for attorneys or certified public accountants in a specific state will not impact the exception. The IRS does not require attorneys and certified public accountants to complete continuing education.

However, as stated in the Return Preparer Review report, the IRS believes that all tax return preparers have an obligation to stay current on the tax laws and continuing education serves to help individuals remain current and to expand their knowledge within their field of expertise. Such courses are important to tax administration given the complexity of the tax laws and the frequent changes made to the Internal Revenue Code and the rules and regulations implemented to assist in the administration of the Code.

The IRS will consider requiring continuing professional education from additional individuals if data is collected in the future that identifies such a need. Additionally, the IRS plans to reach out to licensing authorities to encourage them to support annual continuing professional education that includes federal tax law topics and updates and ethics for those individuals who are licensed by them and who prepare federal tax returns.

4. My state requires continuing education. Will the credits I receive for completing my state’s continuing education requirements count toward the IRS’ continuing education requirement for Registered Tax Return Preparers? (posted 3/18/11)

Only credits obtained through courses offered by IRS approved continuing education providers will count towards the IRS’ continuing education requirement. If a course offered by an IRS approved continuing education provider also meets a state’s continuing education requirements, the IRS will not prohibit a tax return preparer from using the credits obtained from the course to satisfy both requirements, but the tax return preparer should consult with the relevant state’s licensing authority to determine whether the state has any restrictions.

5. What are the recordkeeping requirements for RTRPs, EAs, and ERPAs? (posted 1/3/12)

Preparers must retain the following records for four years:

• The name of the CE Provider organization;
• The location of the program;
• The title of the program, approval number received for the program, and copy of the program content;
• Written outlines, course syllabi, textbook, and/or electronic materials provided or required for the program;
• The date(s) attended;
• The credit hours claimed;
• The name(s) of the instructor(s), discussion leader(s), or speaker(s), if appropriate; and
• The certificate of completion and/or signed statement of the hours of attendance obtained from the continuing education provider.

6. I passed the Registered Tax Return Preparer (RTRP) test and am both an RTRP and a CPA, Attorney, or EA.  Is the RTRP continuing education requirement of 15 hours in addition to the continuing education I must obtain for my CPA, Attorney, or EA credentials?

No. The 15 hours will be included in the requirement for your other credential.  Example:  if you must obtain 40 hours for your CPA license, 15 of those hours count as overlap as long as those programs meet the RTRP requirements.

Enrolled Agent Continuing Education Requirements

Reference: EA CPE Credit Chart

1. I applied during an enrollment cycle, how many continuing education credits must I complete?

If your initial enrollment occurs during an enrollment cycle you are required to complete 2 hours of qualifying continued education credits per month AND 2 hours of ethics or professional conduct credits per year.  When your new enrollment cycle begins, you will be required to satisfy the full 72-hour continuing education credit requirement.

Example: If you enroll in year 2 of an enrollment cycle in May, you are required to complete 2 hours of qualifying education credits for each month (May (2), June (2), July (2), August (2)…etc. until the end of the enrollment year(s); in addition to completing 2 hours of ethics or professional conduct credits for each year. Your result would be, 40 hours of CE credits with 4 hours of ethics credits for the enrollment cycle.

2. I enrolled in year 3 of an enrollment cycle in the month of November and my social security number ends with a five (5). How many CPE credits must I complete?

You are required to complete four (4) CPE credits for November and December of the 3rd year; of which two (2) must be completed in Ethics courses. Your next renewal cycle 2011-2014 you will be required to complete a minimum of 72-hours of continuing education credits which encompasses three (3) calendar years. (Note: a minimum of 16 hours of continuing education credits, of which 2 credits must be on ethics, must be completed during each enrollment year of an enrollment cycle.)

3. I enrolled in year 2 of an enrollment cycle in the month of March and my social security number ends with a seven (7). How many CPE credits must I complete?

Due to the month and year that you enrolled, you are required to complete 44 CPE credits before December 31, 2011. Your next renewal cycle beginning 2012-2015, you will be required to complete a minimum of 72 hours of continuing education credits.

4. I enrolled in year 1 of an enrollment cycle in the month of January and my social security number ends with a one (1). How many CPE credits must I complete?

Due to the month and year that you enrolled, you are required to complete 72 CPE credits before December 31, 2012. (Note: a minimum of 16 hours of continuing education credits, of which 2 credits must be on ethics, must be completed during each enrollment year of an enrollment cycle.)

5. I was unable to complete the minimum continuing education credits required during an enrollment cycle, due to extenuating circumstances.

Refer to Section 10.6(j) of Treasury Department Circular 230 to determine if you meet the qualifications to request a waiver of continuing education requirements.

Continuing Education Providers

• General Information
• Application Process
• Continuing Education Programs (Courses)
• Understanding Provider-Related Correspondence from IRS

General Information

1. Who can become an IRS CE provider? (posted 12/6/11)

An IRS-approved CE provider must be:

I) An accredited educational institution;
II) Recognized for continuing education purposes by the licensing body of any state, territory, or possession of the United States, including a commonwealth, or the District of Columbia;
III) Approved by a qualifying organization (an IRS CE accrediting organization) as a provider of continuing education on subject matters designed for registered tax return preparers, enrolled agents, or enrolled retirement plan agents; or
IV) Any other professional organization, society, or business recognized by the IRS as a provider of continuing education on subject matters designed for registered tax return preparers, enrolled agents, or enrolled retirement plan agents.

All CE providers, regardless of status of CE provider, must obtain a continuing education provider number to offer IRS approved continuing education. You can apply for a provider number using our online system. There is an annual fee to obtain a continuing education provider number of $419.

2. What is an accredited educational institution? (posted 12/6/11)

An accredited education institution is an educational institution that has been accredited by a national or state educational accrediting body.

3. What is a CE provider recognized for continuing education purposes by the licensing body of a State, territory, or possession of the United States, including a Commonwealth, or the District of Columbia? (posted 12/6/11)

A CE provider recognized for continuing education purposes by the licensing body of a State, territory, or possession of the United States, including a Commonwealth, or the District of Columbia is an individual or entity that is recognized for continuing education purposes by a licensing body of any State, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.  For example: The Oregon Board of Accountancy registers sponsors of approved CPE for certified public accountants licensed in Oregon, the Minimum Continuing Legal Education Department of the Oregon State Bar approves continuing education programs for Oregon attorneys on behalf of the Oregon Supreme Court and the Oregon Board of Tax Practitioners approves sponsors of continuing education for Oregon’s tax return preparers. 

4.  What is a CE provider recognized for continuing education purposes by an IRS CE accrediting organization? (revised 12/16/11)

A CE provider recognized for continuing education purposes by an IRS CE accrediting organization is an individual or entity that is recognized for continuing education purposes by a qualifying organization as a provider of continuing education on subject matters within section 10.6(f) of Circular 230. At this time, the only IRS approved accrediting organization is:

National Association of State Boards of Accountancy, Inc.

National Registry of CPE Sponsors
Phone: 1.866.627.2286
Email: learningmarket@nasba.org

5.  My organization is a CE provider recognized for continuing education purposes by the California Tax Educational Council (CTEC).  Is my organization a CE provider recognized by the licensing body of a State? (posted 12/6/11)

Yes.  Under California law an approved curriculum provider for tax preparers is an organization approved by CTEC.  See CAL. BUS. & PROF § 22251(c) (West 2011).  A CE provider that identifies itself as an organization recognized by CTEC must complete the Form 8498, Continuing Education Provider Application and Request for Provider Number, providing a copy of the approval letter it received from CTEC.  The Form 8498 can be completed and submitted using our online system. 

6.  My organization is currently an IRS-approved CE provider for enrolled agent and enrolled retirement plan agent programs.  Do I have to take any action? (posted 12/6/11)

If you plan to expand your audience to include programs for Registered Tax Return Preparers, you must complete a Form 8498, Continuing Education Provider Application and Request for Provider Number, to offer programs for Registered Tax Return Preparers and renew your status as an approved provider for enrolled agents and enrolled retirement plan agents. Remember to enter your “OPR-Approved Provider Number” from your October 21, 2011 Extension Letter on your application so we will know you are a previously-approved provider.

If you plan to continue providing programs only for enrolled agents and enrolled retirement plan agents, you must renew your status as an enrolled agent and enrolled retirement plan agent CE provider before June 30, 2012.  Remember to enter your “OPR-Approved Provider Number” from your October 21, 2011 Extension Letter on your application so we will know you are a previously-approved provider.

7.  How often must my organization renew its continuing education provider status? (posted 12/6/11)

Your organization must renew its continuing education provider status each calendar year. Renewals will be accepted between October and December for the next calendar year.

8.  Will there be a public listing of approved IRS CE providers? (posted 12/6/11)

A:  Yes, a public listing of providers will be on www.irs.gov/taxpros/ce.  The listing will show information about the approved individual or entity, but will not show individual program listings.

9.  What are the recordkeeping requirements for a CE Provider? (posted 1/4/12)

Records must be maintained by the CE Provider to verify the participants who attended and completed the program for a period of four years following completion of the program.

CE providers must report program completions by PTIN holder.  Be prepared to gather the first and last name and the preparer tax identification number of the attendees, as well as the number of CE hours they received if less than the full amount requested in the application process, for each program given.  An announcement will be made in early 2012 outlining the required information and instructions for the submissions.

10. My organization has already received approval, but I want to add programs.  How do I do that? (posted 1/4/12)

Log into the CE Provider system. On the front page, you should see the programs you have approved and an “Add A Program” button in the “Application” section.  If you click on this button, you can designate how many programs you would like to add and input the required information for each program.  Your program numbers will be sent to the Point of Contact’s secure e-mail box.

Application Process

1.  What must my organization submit to receive a continuing education provider number if it is an accredited educational institution? (posted 12/6/11)

A CE provider that identifies itself as an accredited educational institution must complete the Form 8498, Continuing Education Provider Application and Request for Provider Number, providing a copy of the accreditation letter it received from the national or state educational body, to obtain a continuing education provider number. The Form 8498 can be completed and submitted using our online system.  

2.  My organization is recognized for continuing education purposes by the licensing body of a State, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.  What must my organization submit to receive a continuing education provider number? (posted 12/6/11)

A CE provider that identifies itself as an organization recognized for continuing education purposes by the licensing body of a State, territory, or possession of the United States, including a Commonwealth, or the District of Columbia must complete the Form 8498, Continuing Education Provider Application and Request for Provider Number, providing a copy of the recognition letter it received from the licensing body.  The Form 8498 can be completed and submitted using our online system. 
 
3.  My organization is recognized for continuing education purposes by an IRS CE accrediting organization.  What must my organization submit to receive a continuing education provider number? (posted 12/6/11)

A CE provider that identifies itself as an organization recognized for continuing education purposes by an IRS CE accrediting organization must complete the Form 8498, Continuing Education Provider Application and Request for Provider Number, providing a copy of the approval letter it received from the IRS CE accrediting organization.  The Form 8498 can be completed and submitted using our online system. 

4. My organization is not an accredited educational institution.  It is not recognized as a CE Provider by a state licensing body or an IRS CE accrediting organization.  And we do not have a current approval number from the Office of Professional Responsibility.  What must my organization submit to receive a continuing education provider number? (updated 1/3/12)

Your organization must complete the Form 8498, Continuing Education Provider Application and Request for Provider Number.  The Form 8498 can be completed and submitted using our online system.  You must include program material for one program in each category requested (ethics, federal tax update, federal tax/tax related matters), as well as a syllabus, instructor bio, test (for self-study courses), sample program evaluation form, and a sample program of Completion Certificate.

You should submit the program material you will provide to the attendees.  This could be a workbook, a PowerPoint presentation, or some other format, but it should represent the content to be covered with the attendees.  The program material, syllabus, instructor biography, and test (if necessary) submitted for review should be final documents.  The evaluation form and certificate of completion can be a sample or draft of what you intend to provide, but should include the elements shown on the sample links. 

5.  My organization is recognized for continuing education purposes by an IRS CE accrediting organization.  What must my organization submit to receive a continuing education provider number? (posted 12/6/11)

A CE provider that identifies itself as an organization recognized for continuing education purposes by an IRS CE accrediting organization must complete the Form 8498, Continuing Education Provider Application and Request for Provider Number, providing a copy of the approval letter it received from the IRS CE accrediting organization.  The Form 8498 can be completed and submitted using our online system.

6.  Is there a minimum length of time that my continuing education program must be to qualify for IRS approved continuing education? (updated 1/3/12)

Yes. Continuing education credit is only given for full contact hours, or multiple thereof.  A contact hour is 50 minutes in length, excluding breaks and introductions.

7.  May a tax return preparer obtain continuing education credit for completing a Registered Tax Return Preparer competency examination preparation program? (posted 12/6/11)

A tax return preparer can obtain continuing education credit for completing an approved Registered Tax Return Preparer competency examination preparation program until December 31, 2013.  A maximum of ten hours will be allowed and it will be qualified as a program under other federal tax law.  Enrolled Agents and Enrolled Retirement Plan Agents will not receive continuing education credit for completing any test preparation programs.

8.  What is the fee to become an IRS-approved continuing education provider? (posted 12/6/11)

The third-party vendor administering the continuing education program for the IRS will charge each CE provider an annual fee of $419. There will be no fee for adding additional programs during the same renewal year and the IRS is not currently charging an additional fee. 

9.  Approximately how long will it take to approve continuing education providers? (posted 12/6/11)

Online status i, ii, and iii applicants applying for provider and program numbers generally will be issued numbers within 24 hours of a complete application. 

Online status iv CE provider applicants generally should receive a response 21 days after a completed application is received.

View a chart with the different approval times based on provider statuses.

NOTE: All paper applications will take 6-8 weeks to process. 

10.  Can my organization add continuing education programs after it has received a provider number for the current year?  What is the process and how long will it take? (posted 12/6/11)

Yes.  Adding programs can be done anytime after initial application at no charge.  You can do this by visiting the IRS CE Registration and Renewal System and clicking on “Add Programs”.  New programs generally will be approved and a program number issued within 24 hours.

11. I work for a state or local chapter of a national organization that offers CE programs.  I am offering a program that was created by the national organization.  Do I need to register separately and obtain a separate provider/program number? (posted 12/6/11)

The state or local chapter must receive their own provider/program number(s), even if they are using programs provided by their national organization since they will have responsibility for record-keeping and reporting PTIN level programs.

Continuing Education Programs (Courses)

1.  What must a continuing education program cover to be considered an ethics program? (posted 12/6/11)

An ethics or professional conduct program must be designed for the tax professional and principally cover ethical issues or professional conduct issues that arise in a tax practice, including return preparation, environment.  For example, programs that address provisions of Treasury Circular 230 will qualify. A program description of an ethics program must include the following:  succinct topics for discussion, how the program will be presented (panel, lecture, etc.), and how practical application of the subject matter will be tested in real world situations (hypothetical examples, panel discussion, fact patterns).

2.  What must a continuing education program cover to be considered a federal tax law update program? (posted 12/6/11)

A qualified federal tax law update program must provide a practical working knowledge of the latest tax law changes.  This category is defined in Circular 230 for Registered Tax Return Preparers, but can also be utilized by Enrolled Agents as part of Federal Tax Law/Federal Tax Related programs. 
 
3.  What must a continuing education program cover to be considered a federal tax law/federal tax-related program? (posted 12/6/11)

Tax Law programs must cover federal tax law topics typically reported on Form1040 returns, as well as, other returns and covering basic to advanced topics.  This category does not include:  business skills, leadership, practice development or personal development, management skills, negotiation, communication programs, or programs such as learning to use software products. 

4.  Can I receive continuing education credit for completing a program covering state tax law issues? (updated 2/22/12)

Generally, no.  A program that covers state tax law issues will not qualify for IRS continuing education credit unless at least 80% of the program material consists of a comparison between federal and state tax laws.  For example: If a program analyzes why extended bonus depreciation can be taken as a deduction on a federal tax return but not on a state return, this program would qualify for continuing education credit. Although 80% of the program must include comparisons between federal and state tax laws, the other 20% could strictly be a discussion on state tax law/updates.  Programs approved by state licensing bodies must meet this criteria to qualify for IRS continuing education credit. 

5.  Will there be best practice guidance for program descriptions? (posted 12/6/11)

Yes, click here for program description examples (pdf).

The general rule: succinctly describe the major elements or contents of each program offered in a manner that provides sufficient information for the reviewer to make a determination that the program covers appropriate subject matter (federal tax, federal tax-related, qualified retirement plan matters, or ethics).  Also include the manner in which the program will be delivered (e.g. speaker, panel discussion, lecture).  If it is an ethics program, how will application of the subject matter be verified (e.g. scenarios presented and discussed).

6.  Will approved IRS CE providers be required to report program completions to the IRS or an administrator? (updated 1/3/12)

Yes. CE providers must report program completions by PTIN holder.  Be prepared to gather the first and last name and the preparer tax identification number of the attendees, as well as the number of CE hours they received if less than the full amount requested in the application process, for each program given.  An announcement will be made in early 2012 outlining the required information and instructions for the submissions.

Records must be maintained by the CE Provider to verify the participants who attended and completed the program for a period of four years following completion of the program.

7.  What if the CE program is only offered in Spanish? (posted 12/6/11)

The program material, if required, can be submitted in Spanish if there is not an English version available.  The program name and program description, however, must be submitted in English.

8.  When should I request a program number? (posted 1/4/12)

An organization should only request the program number when they have the program material available that they will be providing to attendees.  Please do not request a program number until the program has been fully developed for your audience.

9.  What does a program number look like? (posted 1/4/12)

Review this program number breakdown showing the various components of the number.

10. What is the difference between a group internet and a self-study program?

Group internet programs must monitor attendance during the entire program (e.g. utilizes polling questions throughout the program) and are normally live programs.  Self-study, including archived or taped programs, requires a means for evaluating successful completion of a program (an examination). Further detail can be found in the CE Provider Standards document (Standard Number 5).

11. Who is allowed to sign the certificates of completion? (posted 1/13/12)
 
The instructor, provider's officer, or provider's Chair of Education may sign the certificates of completion. View a sample (pdf).

12. I have a 16 hour seminar that includes 11 hours federal tax, 3 hours tax update, and 2 hours ethics components.  Do I have to obtain separate program numbers?
 
Yes. If you have seminars/programs that relate to more than one category, you must obtain separate program numbers. In the example above, you would need to get 3 program numbers - 3 hours of federal tax updates, 2 hours of ethics, and 11 hours of federal tax.  You can offer attendees ONE certificate of completion, but it must have the categories broken out with the name of the program, hours given, and program number.  For marketing purposes, you can advertise one program, but should let potential attendees know exactly how many hours of credit they will receive per category.

Understanding Provider-Related Correspondence from IRS

1.  I received an extension letter for being an EA or ERPA CE provider and I’m not sure what it means.  Please explain. (posted 12/6/11)

If you received the extension letter dated October 21, 2011, your organization is currently an IRS-approved CE provider for programs for enrolled agents and/or enrolled retirement plan agents.  You are not required to obtain further program level approval for any programs your organization is offering as long as you continue to use the program numbers you have been assigned or, for new programs, use the provider number assigned to you in the letter. If you continue to offer CE programs only to enrolled agents and enrolled retirement plan agents (and do not intend to offer any programs to Registered Tax Return Preparers), your program approvals expire on June 30, 2012.  You can use the electronic CE provider system prior to that date to renew your programs and to get your new provider and program numbers. If you want to offer programs to Registered Tax Return Preparers, in addition to offering tprograms to enrolled agents and/or enrolled retirement plan agents, you will need to register with the IRS through the electronic system when it opens.  You will also be able to renew your enrolled agent and enrolled retirement plan agent programs at that time.

In either case when you register with the electronic system, you will need to input the provider number assigned to you in the last paragraph of the October 21, 2011 extension letter in order to validate your IRS-approved status.

2. I already have an EA/ERPA Provider Number.  Can I continue to use that number? (posted 1/3/12)

Only until you register in the new online system at which time you will be assigned a new provider number. 

If you are offering programs for only enrolled agents and enrolled retirement plan agents, your current approval has been extended through June 30, 2012.  However, if your organization plans to offer programs to registered tax return preparers, you need to register now through the new online system.  You should renew your EA/ERPA programs on the new online system at the same time that you apply to be a provider for RTRPs.  Once you receive new provider and program numbers from the new online system, you must use the new numbers for ALL attendees (including EAs and ERPAs).

3.  I received an IRS CE Provider Approval letter in my secure mailbox in the electronic system, but I also got another document that appeared to be an IRS-approved logo.  What do I do with it? (posted 12/6/11)

A:  The Return Preparer Office has created an “IRS-Approved Continuing Education Provider” logo that you may use on your web site and in marketing materials.  We also encourage you to use the logo on your continuing education completion certificates that you provide your attendees so they can easily see that you are IRS-approved.  Follow the instructions received with the logo for appropriate use.

Continuing Education Accrediting Organizations

1. What is a qualifying accrediting organization? (posted 12/6/11)

An IRS continuing education accrediting organization is an organization that has been designated to approve individuals and entities as continuing education providers under Circular 230 Section 10.9(a)(1)(iii).

Interested organizations must apply for the designation and must meet the standards and requirements set forth in section 4 of Revenue Procedure 2012-12.  Organizations that offer continuing education commercially cannot become an IRS CE accrediting organization.

2. My organization is interested in becoming an IRS continuing education accrediting organization.  What information will we need to provide? (posted 12/6/11)

Section 4.04 of Revenue Procedure 2012-12 sets forth the minimum information required from organizations applying to become an IRS continuing education accrediting organization.  According to that provision, applicants must provide the following:

• Full name, mailing address, telephone number, and web address (URL) of the organization;
• Tax Identification Number of the organization;
• Name and contact information of the organization’s point of contact, including mailing address, telephone number, and e-mail address;
• Description of the requirements an individual or entity must meet to obtain the organization’s approval as a CE provider.  Supporting documentation must be attached;
• Description of the organization’s experience and qualifications evaluating CE providers;
• Description of the process the organization uses to review applications it receives from CE providers and to ensure that CE providers will comply with the standards set forth in Circular 230 and other standards prescribed by the IRS in other appropriate guidance.  Supporting documentation must be attached;
• Statement that the organization will not directly or indirectly offer continuing education in federal tax matters or ethics commercially during any period that the organization is operating as an IRS CE accrediting organization;
• Statement that the organization agrees to comply with all IRS guidance and requirements, including Circular 230;
• Statement that the organization acknowledges that its status as an IRS accrediting organization is subject to review at any time by the IRS, including but not limited to, IRS requests for information about the organization’s review and approval process, interviews and site visitations (including site visitations of the organization’s approved CE providers).  Statement must also acknowledge that the organization’s failure to provide any data or information requested by the IRS or its denial of an IRS site visitation may result in suspension or revocation of its accrediting organization status; and
• A signed and dated statement by the organizations point of contact or an officer, partner, member or owner of the organization providing that the individual has examined and read the application and all accompanying information and to the best of the individual’s knowledge and belief, the information provided is true, correct, and complete.  The statement must be made under penalties of perjury and acknowledge that any false or misleading information may result in criminal penalties and/or the denial or termination of the organization’s status as an accrediting organization.

Review the application process (pdf).

3.  How does my organization apply to become an IRS approved accrediting organization? (posted 12/6/11)

Section 4.03 of Revenue Procedure 2012-12  describes the process for applying to become an IRS CE accrediting organization. Review the application process (pdf).

4.  What is the fee to become an accrediting organization? (posted 12/6/11)

Currently, there is no fee to become an IRS CE accrediting organization.

5.  When will I know and how will I find out whether my organization’s application has been approved? (posted 12/6/11)

Applicants to become an accrediting organization should receive a response 3 to 4 weeks after the IRS receives all application materials.  Applicants will be notified in writing whether the application has been approved.  The writing will be sent by either regular mail or e-mail to the Point of Contact (POC) listed in the organization’s submission materials.  Only after an applicant has received written approval may the accrediting organization begin accepting applications from individuals or entities seeking to become a continuing education provider under section 10.9(a)(1)(iii) of Circular 230.

Approved IRS CE accrediting organizations will be listed on www.IRS.gov/taxpros/ce. 

6. Once my organization is approved by the IRS as an accrediting organization, how often will we need to renew our status? (posted 12/6/11)

The renewal period is every three years.  See Revenue Procedure 2012-12 § 4.03.  If your organization obtains its status as an accrediting organization in 2011 to start offering approvals in 2012, you must renew your status between July and September of 2014 to continue as an IRS continuing education accrediting organization in 2015.