Enrolled Agents (EAs) must fulfill specific Continuing Professional Education (CPE) requirements to maintain their certification with the Internal Revenue Service (IRS).
Here is a breakdown of the 2024 EA CPE requirements:
Total Hours
EAs need to complete 72 hours of IRS-approved CPE every three years. This includes a minimum of 16 hours each year, with at least 2 of those hours dedicated to ethics.
Subjects Covered
Enrolled Agents’ CPE courses must include the following subjects:
- Federal Taxation
- Federal Tax Related Matters (such as Accounting or Tax Preparation Software)
- Ethics
Ethics Requirement
EAs must complete 6 hours of ethics training over the three-year cycle, ensuring they comply with the IRS's standards and the National Association of Enrolled Agents' Code of Ethics
Course Types
CPE requirements can be met through traditional live courses or self-study options. Many courses are available online. It is important to ensure that the chosen courses are IRS-approved.
EA Enrollment Cycle
The three-year enrollment cycle is based on the last digit of the EA's Tax Identification Number (TIN) or Social Security Number (SSN). To renew the EA designation, Form 8554 must be submitted to the Office of Professional Responsibility between November 1 and January 31 of the renewal year.
Additional Requirements
- CE hours cannot be rolled over to the next enrollment cycle.
- The same CPE courses cannot be repeated within the same cycle.
- Final exams for CPE courses require a passing grade of 70% or higher.
TaxCPE
Access our industry-best TaxCPE courses here for your CE needs