| State CPE Requirements The CPE Information provided in this section relates to CPAs only. |


| Global CPE is recognized by the Certified Financial Planner Board of Standards as a qualified sponsor of continuing education. Sponsor Number: 4953 |
| Global CPE is registered with the Office of Professional Responsibility, Internal Revenue Service as a provider of continuing professional education for those individuals enrolled to practice before the Internal Revenue Service (Enrolled Agents or EAs). Sponsor Number: 677 |