1. (a) Approved course providers of continuing education or instruction courses required by Section 9891.20 of the Code shall issue a document of proof, i.e., gradeslip, or transcript to each participant to show that the individual has met the established criteria for successful completion of a course.

2. (b) A certificate or diploma evidencing successful completion shall contain the following information:

   1. (1) Name of the student and his or her tax preparer or tax interviewer registration number;
   2. (2) Course title;
   3. (3) Course provider name, address, and provider number;
   4. (4) Date of course completion;
   5. (5) Number of continuing education or instruction contact hours;
   6. (6) Signature of instructor and/or provider, or provider designee;
3. (c) Course verification shall be issued within a reasonable time after the completion of the course, not to exceed ninety (90) days.
4. (d) A registered tax preparer or tax interviewer shall retain his or her continuing education course verification for a period of two years after the successful completion of the course.
5. (e) At the conclusion of each continuing education course, the provider shall solicit the participants' comments or evaluations of the course and shall submit a summary of such comments or evaluations to the Tax Preparer Program.
6. (f) The provider shall submit to the Tax Preparer Program the attendance records for a continuing education course within two weeks of its conclusion.

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