Can we provide a list of our participants to our exhibitors/sponsors?

According to Standard 2, you can, but you must first obtain explicit consent from each individual learner.  “Explicit consent” means that the accredited provider is expected to explain to learners (explicitly) that the provider intends to share their information with an ineligible company.  This can be done at registration, and the learner must have the ability to opt out while still registering for the activity.  (Standard 2: Prevent Commercial Bias and Marketing in Accredited Continuing Education)