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SmartPros Ltd. is registered with the Internal Revenue Service as qualified sponsor of continuing professional education required for individuals enrolled to practice before the Internal Revenue Service (enrolled agents) and are in compliance with the requirements of Treasury Department Circular No 230, section 10.6(g). We have entered into an agreement with the Office of Director of Practice, Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors and length of class hours. This agreement does not constitute an endorsement by the Director of Practice as to the quality of the program or its contribution to the professional competence of the enrolled individual.
	Courses offered through SmartPros Ltd in government financial management topics or related technical subjects applicable to government financial management areas may qualify for Continuing Professional Education (CPE) credits required for the Certified Government Financial Manager (CGFM) designation. Association of Government Accountants (AGA) has the final authority on the acceptance of individual courses for CPE credit. For more information on CGFM CPE requirements please visit http://www.agacgfm.org/cgfm/maintain/cpe_requirements.aspx.

SmartPros Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org

SmartPros Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a Quality Assurance Service (QAS) sponsor of continuing professional education. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding QAS program sponsors may be addressed to NASBA, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org

SmartPros courses are QAS certified and based on 50 min./credit hr. Credits may vary in some states; please check with your State Board of Accountancy.

SmartPros Educational Division courses qualify for continuing education credit for CMAs and CFMs in all states.