n-11-61.pdf

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Part III - Administrative, Procedural, and Miscellaneous

Continuing Education Providers

Notice 2011-61

Purpose

This notice invites public comments regarding the process for individuals and
entities to be approved by the Internal Revenue Service as continuing education
providers. On June 3, 2011, the Treasury Department and the IRS published final
regulations (TD 9527, 76 FR 32286) under 31 CFR Part 10 (Circular 230) that require
registered tax return preparers to complete continuing education offered by qualified
continuing education providers. Enrolled agents and enrolled retirement plan agents
also are required to complete continuing education under Circular 230. Section
10.9(a)(1) of Circular 230 provides that continuing education providers 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) Recognized and approved by a qualifying organization as a provider of
continuing education on subject matters within section 10.6(f) of Circular 230;
or

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(iv) 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 section 10.6(f) of Circular
230.
Section 10.6(f) provides criteria that continuing education programs must meet to qualify
as continuing education credit for enrolled agents, enrolled retirement plan agents, and
registered tax return preparers, including that a qualifying continuing education course
generally must enhance professional knowledge in Federal taxation or Federal tax
related matters, must be consistent with the Code and effective tax administration, and
must be conducted by a qualified instructor. See Circular 230 §10.6(f)(1)-(2).
The IRS is developing procedures and standards to supplement sections 10.6
and 10.9 for individuals and entities seeking to be recognized and approved as
continuing education providers under section 10.9(a)(1)(iv). The IRS is also developing
the standards and procedures for organizations (accrediting organizations) to become
qualified to accredit other individuals and entities as continuing education providers
under section 10.9(a)(1)(iii) after those individuals or entities follow applicable
procedures prescribed by the IRS. The IRS seeks the input of education providers, tax
return preparers, the associated industry and consumer groups, and taxpayers on the
procedures and standards that will govern the approval process for continuing
education providers. The information collected will assist the IRS in developing these
standards and the process for those individuals and entities who seek IRS approval as
a continuing education provider.

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Request for public comments on procedures and standards applicable to the
continuing education provider approval process
In addition to general comments regarding the procedures and standards to be
implemented with respect to the approval process, the IRS is particularly interested in
any comments regarding:
Continuing Education Providers
• The information that an applicant must submit to be approved as a
continuing education provider under section 10.9(a)(1)(iv) and
assigned a continuing education provider number;
• The criteria that the IRS should use to evaluate whether a
continuing education provider applicant meets the requirements of
Circular 230;
• The criteria that the IRS should use to evaluate whether a
continuing education provider’s programs meet the standards for
continuing education programs in Circular 230;
• The information that a continuing education provider must provide
to renew its status as a continuing education provider;
• The frequency and month/time of year that continuing education
providers must renew their status with the IRS;
• The level of detail that continuing education providers must provide
to the IRS regarding changes in continuing education programs
offered and the mechanism for notifying the IRS about these

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changes;
• The information that the IRS should publish so that tax return
preparers may identify the individuals and entities approved as
continuing education providers, and how often the publication
should be updated for the information to be considered current;
• The approximate date by which continuing education providers
should receive approval from the IRS to be able to offer continuing
education programs by January 1, 2012;
Accrediting Organizations
• The criteria that the IRS should use to determine which accrediting
organizations have minimum education standards comparable to
those set forth in Circular 230 in order to accredit an individual or
entity as a continuing education provider under section
10.9(a)(1)(iii) for approval after the individual or entity follows
applicable procedures prescribed by the IRS;
• The procedure that organizations must utilize to be designated as
accrediting organizations and the requirements that organizations
approved as accrediting organizations must follow to maintain their
status;
• The reports, if any, that accrediting organizations must provide to
the IRS regarding continuing education providers approved by the
accrediting organization;

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• The records, if any, that accrediting organizations must maintain
and how long these records must be maintained;
• The information that the IRS should publish so that continuing
education providers may identify accrediting organizations, and
how often this information should be updated to be considered
current;
• Any additional information that the IRS should consider when
developing procedures and standards applicable to the continuing
education provider approval process.
Written comments should be sent to:
Internal Revenue Service
Attn: CC:PA:LPD:PR (Notice 2011-61)
Room 5205
P.O. Box 7604
Ben Franklin Station
Washington, D.C. 20044

or hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to:
Courier’s Desk
Internal Revenue Service
Attn: CC:PA:LPD:PR (Notice 2011-61)
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

Alternatively, comments may be submitted electronically via e-mail to the following
address: Notice.Comments@irscounsel.treas.gov. “Notice 2011-61” should be in the
subject line of the e-mail. All comments will be available for public inspection and
copying. Comments are requested by August 17, 2011.

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Drafting Information
The principal author of this notice is Matthew D. Lucey of the Office of Associate
Chief Counsel (Procedure & Administration). For further information regarding this
notice contact Matthew D. Lucey on (202) 622-4940 (not a toll-free call).