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Introduction

SECTION 5. APPROVED

Internal Revenue Bulletin 2014-29 · 2026-10-03 edition · updated 2026-10-04 · United States

CONTINUING EDUCATION PROVIDERS

The refresher course and other continuing education requirements described in section 4 must be administered by continuing education providers defined in section 10.9 of Circular 230 and approved by the IRS in accordance with the requirements of Revenue Procedure 2012–12, 2012–2 I.R.B. 275, and as prescribed in forms, instructions, or other appropriate guidance.

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▸Contents — Internal Revenue Bulletin 2014-29
Internal Revenue Bulletin 2014-29

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