IRS CE Compliance Notice

Universal Continuing Education Institute (UNICEI) is registered with the IRS Return Preparer Office as an IRS-approved continuing education provider under Provider Number REBFU. This Compliance Notice describes the standards and procedures UNICEI follows to ensure that all courses and CE credits issued meet IRS CE program requirements.

Section 1

IRS CE Provider Standards

IRS-Approved Provider · REBFU

As an IRS-approved CE provider, UNICEI is required to adhere to the following program standards established by the IRS Return Preparer Office:

All continuing education courses must cover IRS-approved subject matter categories: Federal Tax Law, Federal Tax Law Update, Ethics, and approved Specialty topics
Course content must be accurate, current, and consistent with current federal tax law and IRS guidance
Course materials and exams must be reviewed and updated when relevant tax law changes occur
Student records must be maintained for a minimum of four (4) years
CE credits must be reported to the IRS within specified timeframes following course completion

Section 2

Course Completion Standards

To receive IRS CE credit for a UNICEI course, students must:

Complete all required course reading materials and learning modules in full
Complete the final examination for the course within the enrollment period
Achieve a passing score on the final examination

Self-attestation of completion is not sufficient. Completion is confirmed only upon successfully passing the final examination. Students who do not pass the exam do not receive CE credit for that course.

Section 3

Final Examination Requirements

Each UNICEI course includes a final multiple-choice examination designed to assess comprehension of the course material. The following standards apply:

Passing score: A minimum score of 70% is required to pass and receive CE credit
Retakes: Students who do not pass on the first attempt may retake the exam. Exam questions may vary between attempts
Time limit: Exams must be completed within the student’s active enrollment period
Integrity: Exams must be completed independently. Use of course materials during the exam is permitted unless otherwise stated in course instructions

Section 4

Certificate Issuance

Upon passing the final examination, a CE completion certificate is generated automatically and made available immediately in the student’s account. The certificate includes:

Student name (as registered)

Course title and subject matter category

Number of CE hours awarded (2 hours per course)

Course completion date

UNICEI provider name and IRS Provider Number REBFU

IRS program type (Federal Tax Law, Ethics, or Specialty)

Students are responsible for downloading and retaining their certificates. Certificates may also be accessed at any time through the student account dashboard.

Section 5

IRS Credit Reporting

UNICEI reports completed CE credits to the IRS Return Preparer Office on behalf of students who have a valid IRS Preparer Tax Identification Number (PTIN) on file. Credits are reported within 10 business days of course completion, in accordance with IRS CE program requirements.

To ensure accurate IRS reporting, students must provide their correct PTIN during registration or in their account profile. UNICEI is not responsible for reporting errors resulting from an incorrect or missing PTIN provided by the student. Students can verify their CE credit history by logging into the IRS PTIN system at irs.gov.

Section 6

Record Retention

UNICEI maintains records of student enrollment, course completion, exam results, and CE certificates for a minimum of four (4) years from the date of course completion, consistent with IRS CE provider record-keeping requirements. Students may request copies of their completion records by contacting UNICEI support.

Section 7

Course Content Standards

All UNICEI CE courses are developed and reviewed to ensure:

Content is consistent with current federal tax law, IRS regulations, and IRS guidance at the time of publication
Ethics courses comply with Circular 230 (31 C.F.R. Part 10)
Content is updated promptly when relevant changes to tax law or IRS guidance occur
Course descriptions accurately reflect the subject matter and CE hours awarded

Section 8

Student Support and Accessibility

UNICEI is committed to making its courses accessible to all qualifying students. If you experience a technical issue accessing course materials or completing your exam, please contact us through the Contact page as soon as possible. Technical issues that prevent course completion will be reviewed on a case-by-case basis.

For questions about IRS CE requirements, your PTIN account, or your CE credit history, please visit the IRS Return Preparer Office website or contact the IRS directly.