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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2012-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any organization seeking to be identified as an accrediting organization or any individual or entity seeking approval as a section iv CE provider; and applies to any continuing education provider seeking to obtain continuing education provider and program numbers under section 10.9. This revenue procedure supplements sections 10.6 and 10.9 by describing the specific standards and procedures that those organizations, individuals, and entities must follow to be identified as an accrediting organization or accepted as a continuing education provider.

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▸Contents — Internal Revenue Bulletin 2012-2
Internal Revenue Bulletin 2012-2

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