1. (a) Approved course providers of continuing education or instruction courses required by Section 9891.20 of the Code shall not grant partial credit for their course.

2. (b) Approved course providers shall maintain the following records for a period of two years in a place or places approved by the Administrator:

   1. (1) The course outlines of each course given;
   2. (2) A record of the times and places where each course was administered;
   3. (3) The course instructor's vita or resume;
   4. (4) The names of each student and his or her tax preparer or tax interviewer registration number or other identification number completing any approved course.
3. (c) All changes to the content of any previously approved course shall require the prior approval of the Administrator.
4. (d) Course approval shall be non-transferable.

Note: Authority cited: Section 9891.11, Business and Professions Code. Reference: Section 9891.39, Business and Professions Code.