The comptroller shall enter into a memorandum of understanding with the department under which the comptroller shall provide:
(1) information on the educational needs of and opportunities for tax professionals;
(2) review and approval of all required educational courses, examinations, and continuing education programs for registrants;
(3) a copy of any report issued by the comptroller under Section 5.102, Tax Code, and if requested by the department a copy of any work papers or other documents collected or created in connection with a report issued under that section; and
(4) information and assistance regarding administrative proceedings conducted under the commission's rules or this chapter.