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


| Global CPE Network is recognized by the Certified Financial Planner Board of Standards as a qualified sponsor of continuing education. Sponsor Number: 4953 |
| Global CPE Network 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 |
| Global CPE Network is proud to provide QAS approved CPE courses by the National Tax Institute. (Note: Only Courses marked as QAS apply) National Tax Institute 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 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. Sponsor Number: 005. |


| Global CPE Network is proud to provide NASBA approved CPE courses by the National Tax Institute. (Note: Only Courses marked as NASBA apply) National Tax Institute™, Inc. 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, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org. Sponsor Number: 103075 |