Enrolled Agent CPE Requirements | South Bay Chapter

CPE Requirements for EA Renewal:

(Reference 10.6(e)(2) [Circular 230])

(i) A minimum of 72 hours of continuing education credit must be completed during each three-year period described in paragraph (d)(4) of this section. Each three-year period is known as an enrollment cycle.

(ii) A minimum of 16 hours of continuing education credit, including 2 hours of ethics or professional conduct, must be completed in each year of an enrollment cycle.

(iii) An individual who receives initial enrollment during an enrollment cycle must complete two (2) hours of qualifying continuing education credit for each month enrolled during the enrollment cycle. Enrollment for any part of a month is considered enrollment for the entire month.

Observation - The 72 hours “every three years” requirement results in an average of 24 hours of CPE each year, even though the annual minimum requirement is only 16 hours. Enrolled Agents are cautioned not to overlook the 72-hour requirement in addition to the minimum annual requirement of 16 hours. In addition, an Enrolled Agent’s annual CPE studies must include 2 hours of ethics

What Qualifies As Continuing Education for Enrolled Agents:

(Reference 10.6(f)(1) [Circular 230])

To qualify for continuing education credit, a course of learning must be a qualifying program designed toenhance professional knowledge in Federal taxation or Federal tax-related matters, i.e., programs comprised of current subject matter in Federal taxation or Federal tax-related matters, including accounting, tax preparation software and taxation or ethics.

Caution! - Enrolled Agents should be aware of the narrow definition of qualified education in Circular 230. The education can only be in the field of Federal taxation and related matters. Thus, courses such as state taxation and practice management are not counted toward the CPE requirements for renewal.

NAEA – CSEA Continuing Education Requirements

The NAEA and the CSEA require 30 hours per year of continuing education as a requirement of membership. However, the 30 hours can include state tax issues, practice management and other education that does not satisfy the IRS requirements for EA renewal. Enrolled Agents are cautioned to manage their continuing education to satisfy both requirements.