Enrolled Agent Cpe Requirements

Submitted by: Heather Wistal

Enrolled Agents (EA) are enrolled to practice before the Internal Revenue Service (IRS). In order to qualify for renewal of an EA license, Enrolled Agents must complete:

* the correct number of CPE hours per year,

* in the accepted subject areas and

* by the renewal due date for their license.

Continuing Professional Education (CPE) hours needed to maintain an Enrolled Agent license

=> 72 hours of CPE in total every 3 years

=> 16 CPE hours every year (minimum)

=> 2 CPE hours of Ethics per year, included in the above amounts

In other words, you shouldn’t wait until the last minute to take all 72 hours before you complete your EA license renewal. The Office of Professional Responsibility requires that you take at least 16 hours per year, to maintain your professional skills.

The 16 CPE hour annual minimum includes the 2 hour Ethics requirement.

Sample plan of study from http://www.FunCPE.com


An example of a typical curriculum recommendation to meet the annual 16 hour minimum requirement for Enrolled Agents would be:


1) “Individual Income Tax” (14 CPE hours) and

2) “Ethics for Enrolled Agents” (2 CPE hours)

In addition to an overview course covering changes in tax laws for the current year, many EAs do additional course work in specific subject areas such as Residential Rental Property or Innocent Spouse Relief.

Maximum number of hours that can be counted in a single year

You could take up to 40 hours in a single year, and then in the other two years of your renewal cycle, take only 16 hours per year, to meet your total of 72 hours in a single renewal cycle. Of course, many EAs take more than the minimum required hours, but if you do take more than 40 hours in a single year, any hours over 40 cannot be carried over to the following year.

==>Note that special CPE requirements apply to new Enrolled Agents.

When you first become an Enrolled Agent, you are in your initial enrollment cycle. In your initial enrollment cycle you must take an average of two CPE hours per month or partial month of enrollment and you must take at least two hours of ethics annually.

Deadline to complete CE

IRS requirements use a calendar year to calculate due dates of CE. The 16 hour annual minimum must be completed between January 1st and December 31st of each year. Similarly the annual ethics CE requirement must be completed between January 1st and December 31st of each year.

The renewal period and due date for each Enrolled Agent is determined by the last digit of their social security number. The renewal period is normally three years, but a new EA may have a shorter or longer renewal period.

Type of CPE courses that meet the Enrolled Agent CPE requirements

Your continuing education must be Federal tax courses. You must also take at least a 2-hour ethics course each year. The courses must cover:

Federal taxation or Federal tax related matters, such as

— accounting,

— tax preparation software or

— ethics

Courses that would meet the IRS standards:

Small Business Taxes

Charitable Contributions

Investment Income and Expenses

Course subjects that do NOT meet the Enrolled Agent CPE requirements

California State Tax

Good to Great

Financial Statement Analysis

For more information

Enrolled Agents (EAs) are governed by the requirements in the Treasury Department Circular 230, which is revised periodically. The information provided here is based on the most recent revision date of April 2008.

As an approved CPE sponsor for EA CPE courses, http://www.FunCPE.com offers a qualified continuing education program. Our online courses include over 100 hours of qualified tax courses, plus an EA Ethics course.

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Enrolled Agent CPE Requirements

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