# 1000-CE-                 2 HOURS FEDERAL & 2 HOURS STATE

 This presentation has been designed to meet the requirements of the Director of Practice of the Internal Revenue Service;  the California State Board of Accountancy;  and the California Tax Education Council, including code 31 of Federal Regulations 10.6(g).   This does not constitute an endorsement by these groups.  A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento CA 95812-2890, or phone CTEC at (916) 492-0457, or on the Internet at www.ctec.org