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The review identifies top findings covering self-study program hour validation methods, restrictions on improper reference materials, requirements for evaluative feedback and correct/incorrect response handling, and guidance on creating meaningful self-study test questions. It also clarifies online group versus self-study program categorization and ERPA program eligibility expectations, including correct audience targeting.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/irs-approved-continuing-education-providers-review-findings-september-24-27-2013/394655/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/irs-approved-continuing-education-providers-review-findings-september-24-27-2013/394655.png","ImageObject",300,407,{"name":92,"@type":93},"Kurz","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-27","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":52},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"How should continuing education hours for self-study programs be determined?","Question",{"text":112,"@type":113},"They should be based on pilot testing or the word count formula. If selected for review, providers must verify the offered continuing education hours for the requested credit hours.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What materials are prohibited as program material for self-study under Standard 7?",{"text":117,"@type":113},"Standard 7 prohibits general professional literature, IRS publications (including Circular 230), and reference manuals as self-study program material. Providers may use sections as supplemental resources only with proper citation and exclusion from the word count formula.",{"name":119,"@type":110,"acceptedAnswer":120},"How do providers correctly categorize online group programs versus self-study programs?",{"text":121,"@type":113},"An online group program is delivered live to participants at remote locations, streamed in real time, and does not require a test. If a live program is recorded for later individual viewing, it becomes a self-study program and requires a final examination with a minimum passing grade of 70%.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},394655,1790508445,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":52,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":24,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":144,"preview_page_count":4},2336478945635,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","IRS Approved Continuing Education Providers Review Findings Provided via conference call September 24-27, 2013  \nIn April of 2013, IRS began conducting provider reviews. We plan to conduct areview of each provider at least every three years. The review process ensures that CE Providers are following the IRS CE Provider Standards and providing quality continuing education to preparers seeking IRS CE credit.  \nTop 10 Review Findings  \nSELF-STUDY PROGRAMS  \n1. Appropriate continuing education hours for self-study programs should be based on either pilot testing or the word count formula.  \n• If you are selected for review of a self-study program, you will be asked to verify the continuing education hours offered to ensure the appropriate number of credit hours requested.  \n• If you purchased program material from another source, it is your responsibility to obtain verification from the organization you purchased the program material from or provide your own analysis for support of the number of credit hours requested.  \n• You may use the word count formula or pilot testing developed jointly by the AICPA and NASBA. This can be found in FAQ \\#24 at [www.irs.gov/taxpros/ce](www.irs.gov/taxpros/ce).  \n2. Standard 7 prohibits the use of general professional literature, IRS publications including Circular 230, or reference manuals as program material for self-study programs. These publications were not written tobe a continuing education program and, in many cases, are missing required instructional elements that the Standards require. Providers may use sections of publications as part of the materials or even as supplemental materials/resources for a program, but they must always be properly cited and excluded from the word count formula.  \n3. Standard 7 addresses the requirement to elicit participant responses to test for understanding of the program material, offer evaluative feedback to incorrect responses and provide feedback to correct responses for selfstudy programs. Please make sure you are providing evaluative feedback throughout the program material. Evaluative feedback includes feedback for incorrect and correct responses.  \n4. Ensure the questions on self-study tests are not easily answered by looking in the program material. If your self-study tests include mostly“look up” type questions, we will recommend changes. Having questions  \nthat require application of theory learned throughout the program are much more meaningful to students.  \n5. There may be some confusion as to what constitutes an on-line group program versus a self-study program and the proper categorization for obtaining program numbers.  \nTo illustrate the differences, below are examples of how a single webinar using different delivery methods results in different program numbers.  \n1. Online: A webinar or live broadcast streamed to a large group of participants’ computers at diverse, remote locations. The participants are viewing the program , including the speaker and any text, in real time. Provider Standard 5 requires registration of the participants for an on-line group program and the provider must utilize a method to ensure attendance during the entire program, such as polling questions or other type of monitoring to ensure the person is logged in throughout the program. Like an in-person program, no test is required. This type of presentation would require a program number ending with an “O” for online.  \n2. Self-Study: A taped webinar or broadcast viewed later by participants individually at the time of their choosing. In this instance, the taped event, which started as an online program, has become a self-study program. Therefore, Provider Standards 5 and  \n7 require a final examination with a minimum passing grade of 70% . However, there is no longer any need for polling questions. Since this is now a self-study program, it would require a program number ending with an “S” for self-study.  \n3. In Person: Individuals sitting together in a classro","cbCaisCqoYkyrjaV","https://ap.wps.com/l/cbCaisCqoYkyrjaV","pdf",50108,"English","# Top 10 Review Findings\n## Self-Study Programs\n## Certificates of Completion and Evaluation Forms\n## ERPA Programs","[{\"question\":\"How should continuing education hours for self-study programs be determined?\",\"answer\":\"They should be based on pilot testing or the word count formula. If selected for review, providers must verify the offered continuing education hours for the requested credit hours.\"},{\"question\":\"What materials are prohibited as program material for self-study under Standard 7?\",\"answer\":\"Standard 7 prohibits general professional literature, IRS publications (including Circular 230), and reference manuals as self-study program material. Providers may use sections as supplemental resources only with proper citation and exclusion from the word count formula.\"},{\"question\":\"How do providers correctly categorize online group programs versus self-study programs?\",\"answer\":\"An online group program is delivered live to participants at remote locations, streamed in real time, and does not require a test. If a live program is recorded for later individual viewing, it becomes a self-study program and requires a final examination with a minimum passing grade of 70%.\"}]","IRS Approved Continuing Education Providers Review Findings - September 24-27, 2013 | PDF",1790409640,13]