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Business, 05.11.2020 18:50 cbrewer37

Generally, each tax practitioner who applies for renewal to practice before the Internal Revenue Service must retain the information required with regard to qualifying continuing professional education hours. How long must records of completed continuing professional education (CPE) be retained? A. The individual is not required to retain the information if the continuing professional education sponsor has agreed to retain it
B. For a period of 1 year following the date of renewal of enrollment
C. For a period of 4 years following the date of renewal of enrollment
D. For a period of 5 years if it is an initial enrollment

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