We have entered into an agreement with the Office of Professional Responsibility, Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, Section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualification of instructors, and length of class hours. This agreement does not constitute and endorsement by the Office of Professional Responsibility as to the quality of the program or its contribution to the professional compentence of the enrolled individual. (Business Professionals Network is Registered as OPR Sponsor Number: 706)