Houston, TX CPA Peterson & Peterson Accounting taxes
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The IACS registration process is a two step process and below are links with step by step instructions for registering:
 
1.       Register a Security Official http://www.cms.hhs.gov/IACS/Downloads/IACS_QRG_SO_New_User_Registration_2009_10_28.pdf


2a.     Register a User Group Administrator http://www.cms.hhs.gov/IACS/Downloads/IACS_QRG_UGA_New_User_Registration_2009_11_11.pdf


2b.     Get the UGA PS&R access   http://www.cms.hhs.gov/psrr/downloads/Registration_Tips_Providers.pdf

Skip to the PS&R section of these instructions.
 
Things they do not necessarily tell you –
1.      The security official cannot access the PS&R data which is why you need a UGA
2.      Once you have the SO access you then register the UGA
3.      The SO will approve the UGA registration and also the UGA PS&R access
4.      The UGA and the SO cannot be the same person