The following information is taken directly from the Circular 230 Regulations Governing Enrolled Agents Sponsors.

(1) Sponsors are those responsible for presenting programs.

(2) To qualify as a sponsor, a program presenter must--

(i) Be an accredited educational institution;
(ii) Be recognized for continuing education purposes by the licensing body of any State, territory, or possession of the United States, including a Commonwealth, or the
District of Columbia.
(iii) Be recognized by the Director of Practice as a professional organization or
society whose programs include offering continuing professional education
opportunities in subject matters within the scope of paragraph (f)(1)(i) of this section; or
(iv) File a sponsor agreement with the Director of Practice and obtain approval of the program as a qualified continuing education program.

(3) A qualifying sponsor must ensure the program complies with the following requirements--

(i) Programs must be developed by individual(s) qualified in the subject matter;
(ii) Program subject matter must be current;
(iii) Instructors, discussion leaders, and speakers must be qualified with respect to program content;
(iv) Programs must include some means for evaluation of technical content and presentation;
(v) Certificates of completion must be provided to the participants who
successfully complete the program; and
(vi) Records must be maintained by the sponsor to verify the participants who attended and completed the program for a period of three years following completion of the program. In the case of continuous conferences, conventions, and the like, records
must be maintained to verify completion of the program and attendance by each
participant at each segment of the program.

(4) Professional organizations or societies wishing to be considered as qualified sponsors must request this status from the Director of Practice and furnish information in support of the request together with any further information deemed necessary by the Director of Practice.

(5) A professional organization or society recognized as a qualified sponsor by the Director of Practice will retain its status for one enrollment cycle. The Director of Practice will publish the names of such sponsors on a periodic basis.