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Review Revenue Procedure 2012-12, which describes the procedures and standards that organizations must follow to be identified by the Internal Revenue Service as a qualifying organization that may accredit continuing education providers under section 10.9(a)(1)(iii) of  Circular 230 PDF . 

Application must include the organization's:

• Full name
• Mailing address
• Telephone number
• Web address (URL)
• Tax identification number
• Point of contact
  • Mailing address
  • Telephone number
  • Email address
• Requirements an individual or entity must meet to obtain your organization's approval as a CE provider.
  • Attach supporting documentation for the requirements.
• Experience and qualifications evaluating CE providers.
• Process to review applications from CE providers, showing compliance with Circular 230 standards.
  • Attach supporting documentation of the process.
• Statement that it won't directly or indirectly offer commercial continuing education in federal tax matters or ethics during any period that the organization is operating as an accrediting organization.
• Statement that it agrees to comply with all IRS guidance and requirements, including Circular 230.
• Statement that it acknowledges that its status as an IRS accrediting organization is subject to review at any time by the IRS, including but not limited to:
  • IRS requests for information about the organization's review and approval process, interviews, and site visitations (including site visitations of the organization's approved CE providers).
  • That the organization's failure to provide any data or information requested by the IRS or its denial of an IRS site visitation may result in suspension or revocation of its accrediting organization status.
• Signed and dated statement by its point of contact, officer, partner, member or owner providing that the individual has examined and read the application and all accompanying information and to the best of the individual's knowledge and belief, the information provided is true, correct and complete. For example:

Under penalty of perjury, I declare that I have examined this application and read all accompanying information, and to the best of my knowledge and belief, the information provided is true, correct and complete. I understand any false or misleading information may result in criminal penalties and/or the denial or revocation of my (our) status as an IRS accreditor of CE providers.

How and where to submit application

• The statements can be on one page, along with the jurat and signature
• Mailing address

What to expect

• IRS will notify applicants in writing of approval within 21 days of receiving the completed application.
• Once approved, the online CE provider system will recognize CE providers as accredited.