Issue Number: RP-2012-12

Revenue Procedure 2012-12 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 and the procedures and standards that individuals and entities must follow to be approved as continuing education providers under section 10.9(a)(1) of Circular 230.

Rev Proc 2012-12 will appear in IRB 2012-2 dated Jan. 9, 2012.