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 |
|
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. |
|
24 Hours |
iii | Approved by a qualifying organization (an IRS accreditor) as a provider for Continuing Education on subject matters designed for enrolled agents or enrolled retirement plan agents. |
|
24 Hours |
iv | Any other professional organization, society, or business recognized by the IRS as a provider of continuing education matters designed for enrolled agents or enrolled retirement plan agents. |
|
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).