How Many CE Hours Does an Enrolled Agent Need Every 3 Years?
Understand the continuing education requirements for Enrolled Agents to maintain IRS certification and professional standing. Get clear answers.
Enrolled Agents (EAs) hold the highest credential awarded by the Internal Revenue Service (IRS), granting them unlimited practice rights to represent taxpayers before the agency. This designation underscores a commitment to tax expertise and professional conduct. Maintaining this status necessitates ongoing education to ensure these tax professionals remain current with evolving tax laws and regulations. Continuing education (CE) is a foundational requirement, designed to uphold the integrity and proficiency of Enrolled Agents as they assist clients with various tax matters.
Enrolled Agent Continuing Education Requirements
Enrolled Agents must complete continuing education hours to maintain their active status with the IRS. A total of 72 hours of IRS-approved CE is required over a three-year enrollment cycle. This three-year requirement includes an annual minimum of 16 hours.
Within this annual minimum, Enrolled Agents must complete at least two hours dedicated to ethics education. The three-year enrollment cycle for each Enrolled Agent is determined by the last digit of their Social Security Number.
Qualifying Continuing Education Activities
To count towards the required hours, continuing education activities must be approved by the IRS. Acceptable subject matter includes federal tax law, federal tax-related matters like accounting or tax preparation software, and ethics.
Enrolled Agents can earn these hours through various formats, including self-study courses, on-demand webcasts, live webinars, and in-person seminars. The IRS does not impose limits on the format of coursework, allowing flexibility in how professionals meet their obligations. It is important for Enrolled Agents to ensure their chosen provider and courses are IRS-approved to guarantee the hours will be accepted.
Tracking and Reporting Continuing Education
Maintaining accurate records of completed continuing education is essential for Enrolled Agents. While CE providers typically report completed hours directly to the IRS, Enrolled Agents should retain their own documentation for a minimum of four years following their renewal. This documentation should include the course title, sponsor, date of completion, and the number of hours earned.
Enrolled Agents can view their accumulated CE credits through their online Preparer Tax Identification Number (PTIN) account. The annual PTIN renewal process is when Enrolled Agents confirm their CE compliance. The IRS conducts random audits of CE records, making diligent record-keeping and confirmation of reported hours important to avoid compliance issues.