10.9—Continuing education providers and continuing education programs.
(a)
Continuing education
providers —(1) In general.
Continuing education providers are those
responsible for presenting continuing education
programs. A continuing education provider
must—
(ii)
Be 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)
Be recognized and approved by a
qualifying organization as a provider of
continuing education on subject matters within §
10.6(f) of this part. The Internal Revenue Service
may, at its discretion, identify a professional
organization, society or business entity that
maintains minimum education standards comparable
to those set forth in this part as a qualifying
organization for purposes of this part in
appropriate forms, instructions, and other
appropriate guidance; or
(iv)
Be recognized by the Internal Revenue
Service as a professional organization, society,
or business whose programs include offering
continuing professional education opportunities in
subject matters within § 10.6(f) of this part. The
Internal Revenue Service, at its discretion, may
require such professional organizations,
societies, or businesses to file an agreement
and/or obtain Internal Revenue Service approval of
each program as a qualified continuing education
program in appropriate forms, instructions or
other appropriate guidance.
(2)
Continuing education provider
numbers —(i) In general. A
continuing education provider is required to
obtain a continuing education
provider number and pay any applicable user
fee.
(ii) Renewal.
A continuing
education provider maintains its status as a
continuing education provider during the
continuing education provider cycle by renewing
its continuing education provider number as
prescribed by forms, instructions or other
appropriate guidance and paying any applicable
user fee.
(3)
Requirements for qualified
continuing education programs. A continuing
education provider must ensure the qualified
continuing education program complies with all the
following requirements—
(iii)
Instructors, discussion leaders, and
speakers must be qualified with respect to program
content;
(iv)
Programs must include some means for
evaluation of the technical content and
presentation to be evaluated;
(v)
Certificates of completion bearing a
current qualified continuing education program
number issued by the Internal Revenue Service must
be provided to the participants who successfully
complete the program; and
(vi)
Records must be maintained by the
continuing education provider to verify the
participants who attended and completed the
program for a period of four years following
completion of the program. In the case of
continuous conferences, conventions, and the like,
records must be maintained to verify completion of
the program and attendance by each participant at
each segment of the program.
(4) Program numbers—
(i) In general.
Every continuing education
provider is required to obtain a continuing
education provider program number and pay any
applicable user fee for each program offered.
Program numbers shall be obtained as prescribed by
forms, instructions or other appropriate guidance.
Although, at the discretion of the Internal
Revenue Service, a continuing education provider
may be required to demonstrate that the program is
designed to enhance professional knowledge in
Federal taxation or Federal tax related matters
(programs comprised of current subject matter in
Federal taxation or Federal tax related matters,
including accounting, tax return preparation
software, taxation, or ethics) and complies with
the requirements in paragraph (a)(2)of this
section before a program number is issued.
(ii) Update programs.
Update
programs may use the same number as the program
subject to update. An update program is a program
that instructs on a change of existing law
occurring within one year of the update program
offering. The qualifying education program subject
to update must have been offered within the two
year time period prior to the change in existing
law.
(iii) Change in existing law.
A
change in existing law means the effective date of
the statute or regulation, or date of entry of
judicial decision, that is the subject of the
update.
(b) Failure to comply.
Compliance
by a continuing education provider with the
requirements of this part is determined by the
Internal Revenue Service. A continuing education
provider who fails to meet the requirements of
this part will be notified by the Internal Revenue
Service. The notice will state the basis for the
determination of noncompliance and will provide
the continuing education provider an opportunity
to furnish the requested information in writing
relating to the matter within 60 days of the date
of the notice. The continuing education provider
may, within 30 days after receipt of the notice of
denial, file a written protest as prescribed by
the Internal Revenue Service in forms,
instructions, or other appropriate guidance. A
protest under this section is not governed by
subpart D of this part.