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The standards specify provider responsibilities, eligibility conditions under Circular 230, program development qualifications, program design aligned with federal tax knowledge and ethics, measurement and presentation requirements, recordkeeping, advertising rules, and renewal obligations.",{"@graph":69,"@context":123},[70,84,106],{"@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-return-preparer-office-standards-for-continuing-education-provider-approval-394677/394677/",{"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-return-preparer-office-standards-for-continuing-education-provider-approval-394677/394677.png","ImageObject",300,407,{"name":92,"@type":93},"MrHarris58","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-31","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What eligibility conditions must a continuing education provider meet to be approved?","Question",{"text":113,"@type":114},"A CE provider must be an accredited educational institution or recognized by appropriate licensing bodies or qualifying organizations, or recognized by the IRS as a professional organization, society, or business with eligible continuing education subject matters.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What are the key responsibilities under the general standards?",{"text":118,"@type":114},"CE providers must comply with applicable IRS standards and requirements, and obtain a continuing education provider number while paying required fees during registration or renewal.",{"name":120,"@type":111,"acceptedAnswer":121},"What makes a continuing education program acceptable or unacceptable?",{"text":122,"@type":114},"Programs must enhance professional knowledge in federal tax, federal tax-related matters, qualified retirement plan matters, or related ethics and align with federal law and effective tax administration. Programs outside these areas, including personal development and unrelated software or sales-oriented presentations, are generally unacceptable.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},394677,1790485265,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":39,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":46,"preview_page_count":4},687212988360,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","IRS RETURN PREPARER OFFICE STANDARDS FOR CONTINUING EDUCATION PROVIDER APPROVAL  \n•  Preamble  \n•  General Standards  \n•  Program Development  \n•  Program Measurement  \n•  Program Presentation  \n•  Recordkeeping  \n• Advertising  \n•  Provider Renewal  \nPREAMBLE  \nContinuing Education (CE) Providers are those approved to present continuing education programs to Enrolled Agents, Enrolled Retirement Plan Agents, Enrolled Actuaries, and other tax return preparers. Pursuant to 10.9(a) of Circular 230, a continuing education provider must:  \n(i) Be an accredited educational institution;  \n(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;  \n(iii)Be recognized and approved by a qualifying organization as a provider of continuing education on subject matters within §10.6(f) of Treasury Department Circular 230; or  \n(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) .  \nCommentary:  \nThe Internal Revenue Service may, at its discretion, designate a professional organization, society or business entity that maintains the educational standards defined below, as an IRSapproved organization. IRS may require certain professional organizations, societies, or businesses to file an agreement and/or obtain approval of sample programs prior to approval. All IRS approved CE Providers will receive an approval letter with provider and program numbers and will be required to use those numbers on CE certificates presented to those attendees who successfully complete their programs.  \nGENERAL STANDARDS  \n01. Standard No. 1. CE Providers are responsible for compliance with all applicable IRS standards and requirements.  \nIRS RETURN PREPARER OFFICE STANDARDS FOR  \nCONTINUING EDUCATION PROVIDER APPROVAL  \nCommentary:  \nCE Providers must follow all requirements in sections 10.6(f) and 10.9 of Circular 230. At the discretion of the Internal Revenue Service, a CE Provider may be required to demonstrate that the program meets all applicable standards and is designed to enhance professional knowledge in Federal tax, Federal tax-related matters, or Federal tax ethics prior to program numbers being issued or programs being offered for CE credit.  \n02. Standard No. 2. Every CE Provider is required to obtain a continuing education provider number and pay any applicable fees.  \nCommentary:  \nProvider and program numbers must be obtained as prescribed by the Internal Revenue Service and all applicable fees must be paid upon registration/renewal ofCE Provider status.  \nSTANDARDS FOR CE PROGRAM DEVELOPMENT  \n03. Standard No. 3. CE Provider program(s) must be developed by individual(s) qualified in the subject matter.  \nCommentary:  \nThe program developer must be a person whose background, training, education and experience are appropriate for developing a Federal tax law, Federal tax law update, test preparation, qualified retirement plan matters, or ethics program.  \n04. Standard No. 4. Continuing education programs must be designed to enhance professional knowledge in Federal tax law, Federal tax-related matters, qualified retirement plan matters, or Federal tax-related ethics, and must be consistent with the Internal Revenue Code and effective tax administration.  \nCommentary:  \nAcceptable programs for enrolled agents must directly enhance a practitioner’s understanding in Federal tax laws, Internal Revenue Service rules, regulations or procedures, and strengthen the enrolled agent’s ability to represent taxpayers before the Internal Revenue Service. Acceptable fields of study for enrolled agents include subjects dealing with federal tax compliance, Federal tax planning or Federal tax controversies. Compliance includes tax return preparation and review, ruling req","cbCaiuWFQZ7C123e","https://ap.wps.com/l/cbCaiuWFQZ7C123e","pdf",68146,"English","# Preamble\n# General Standards\n# Program Development\n# Program Measurement\n# Program Presentation\n# Recordkeeping\n# Advertising\n# Provider Renewal","[{\"question\":\"What eligibility conditions must a continuing education provider meet to be approved?\",\"answer\":\"A CE provider must be an accredited educational institution or recognized by appropriate licensing bodies or qualifying organizations, or recognized by the IRS as a professional organization, society, or business with eligible continuing education subject matters.\"},{\"question\":\"What are the key responsibilities under the general standards?\",\"answer\":\"CE providers must comply with applicable IRS standards and requirements, and obtain a continuing education provider number while paying required fees during registration or renewal.\"},{\"question\":\"What makes a continuing education program acceptable or unacceptable?\",\"answer\":\"Programs must enhance professional knowledge in federal tax, federal tax-related matters, qualified retirement plan matters, or related ethics and align with federal law and effective tax administration. Programs outside these areas, including personal development and unrelated software or sales-oriented presentations, are generally unacceptable.\"}]","IRS RETURN PREPARER OFFICE STANDARDS FOR CONTINUING EDUCATION PROVIDER APPROVAL | PDF",1790410024]