Enrolled agents (EAs) are federally authorized tax practitioners who are required to maintain their knowledge and skills through continuing professional education (CPE). The Internal Revenue Service (IRS) sets forth specific CPE requirements that EAs must meet to maintain their enrollment status.
Key Facts
- Enrolled agents must obtain 72 hours of continuing education every three years.
- A minimum of 16 hours must be earned per year, two of which must be on ethics.
- Enrolled agents must use an IRS-approved CPE provider.
- If you enroll during an enrollment cycle, you are required to complete 2 hours of qualifying continued education credits per month and 2 hours of ethics or professional conduct credits per year.
- The number of CE credits you need to complete depends on the year and month you enrolled.
- Preparers must retain records of their CE activities, including the name of the CE provider, location of the program, program content, date(s) attended, credit hours claimed, and certificates of completion.
- Certificates of completion from programs taken from an IRS-approved CE provider will be reported to the IRS by the provider, and you can view your completed CE credits through your online PTIN account.
- Excess hours in federal tax law updates can be counted toward the federal tax law requirement, but excess hours in ethics and federal tax law cannot be counted toward other categories.
- Identity theft and data security programs that meet CE program requirements can qualify for continuing education credit in the federal tax law category.
- Enrolled agents can earn a maximum of 6 instructor hours each year.
- Enrolled agents cannot take an Annual Federal Tax Refresher (AFTR) course for CE credit towards Annual Filing Season Program (AFSP) requirements or their EA credentials.
CPE Requirements
All EAs are required to complete 72 hours of CPE every three years. This requirement is divided into three enrollment cycles, with a minimum of 16 hours of CPE required per year. Of the 16 hours, two hours must be dedicated to ethics.
Enrollment Cycle and CPE Requirements
The number of CPE hours required for an EA depends on the year and month they enrolled. For example, if an EA enrolls during an enrollment cycle, they are required to complete 2 hours of qualifying CPE credits per month and 2 hours of ethics or professional conduct credits per year.
IRS-Approved CPE Providers
EAs must obtain their CPE from IRS-approved providers. The IRS maintains a list of approved providers on its website. EAs should verify that the provider they are using is approved before enrolling in any CPE courses.
Recordkeeping Requirements
EAs are required to maintain records of their CPE activities for four years. These records should include the name of the CPE provider, location of the program, program content, date(s) attended, credit hours claimed, and certificates of completion.
Reporting of CPE Credits
Certificates of completion from programs taken from an IRS-approved CE provider will be reported to the IRS by the provider. EAs can view their completed CE credits through their online PTIN account.
Excess Hours
Excess hours in federal tax law updates can be counted toward the federal tax law requirement. However, excess hours in ethics and federal tax law cannot be counted toward other categories.
Identity Theft and Data Security Programs
Identity theft and data security programs that meet CE program requirements can qualify for continuing education credit in the federal tax law category.
Instructor Hours
Enrolled agents can earn a maximum of 6 instructor hours each year. If an EA instructs a portion of a program or an entire program, they may earn both instructor and student credit hours in certain situations.
Annual Federal Tax Refresher (AFTR) Courses
Enrolled agents cannot take an Annual Federal Tax Refresher (AFTR) course for CE credit towards Annual Filing Season Program (AFSP) requirements or their EA credentials.
Conclusion
Continuing professional education is an essential requirement for enrolled agents. By completing the required CPE hours, EAs can ensure that they are up-to-date on the latest tax laws and regulations.
Sources
- FAQs: Enrolled Agent Continuing Education Requirements
- Maintain Your Enrolled Agent Status
- Enrolled Agent CE Requirements
FAQs
How many CPE hours are required for enrolled agents?
Enrolled agents are required to complete 72 hours of CPE every three years, with a minimum of 16 hours per year, two of which must be on ethics.
What is the enrollment cycle for CPE requirements?
The enrollment cycle is three years, and the CPE hours must be completed within that time frame.
How do I know if a CPE provider is IRS-approved?
You can check the IRS website for a list of approved providers.
What are the recordkeeping requirements for CPE activities?
EAs must maintain records of their CPE activities for four years, including the name of the provider, location of the program, program content, date(s) attended, credit hours claimed, and certificates of completion.
How are CPE credits reported to the IRS?
Certificates of completion from programs taken from an IRS-approved provider will be reported to the IRS by the provider.
Can excess hours in one category be counted toward another category?
Yes, excess hours in federal tax law updates can be counted toward the federal tax law requirement. However, excess hours in ethics and federal tax law cannot be counted toward other categories.
Can enrolled agents earn CPE credits for teaching?
Yes, enrolled agents can earn a maximum of 6 instructor hours each year.
Can enrolled agents take Annual Federal Tax Refresher (AFTR) courses for CPE credit?
No, enrolled agents cannot take AFTR courses for CPE credit towards Annual Filing Season Program (AFSP) requirements or their EA credentials.