How Long Must Each Practitioner Maintain Records of Their Completed

How long must each practitioner maintain records of their completed CPE credits?

A) CPE credit information does not have to be retained by the Enrolled Agent since the qualifying organization provides the Office of Professional Responsibility a list of each participant that completed CPE credits.
B) CPE credit information must be maintained for a period of three (3) years from the date they are completed.
C) CPE credit information must be retained for a period of three (3) years following the date of renewal of enrollment
D) CPE credit information must be retained for a period of one (1) year following the year they are completed.