The ACCME requires that accredited providers be able to show both income and expense statements for each CME activity. They further specify as follows:
Significant sources of income: Including income from commercial support, advertising and exhibit fees, tuition and registration fees, internal budget allocations and any other source that represents greater than 20% of total income.
Significant expenses: Including staff salaries, meeting costs, honoraria, faculty travel expenses and any other item that represents greater than 20% of total expense.