How many CPE hours do I need as an Enrolled Agent to maintain my license?
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. For example, you could take
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Course # 1005 "Investment Income and Expenses" for 12 CPE hours, plus our
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Course # 9001 "Ethics for Enrolled Agents" for 4 CPE hours
to meet your annual 16 hour requirement.
==>Note that special CPE requirements apply to first year Enrolled Agents.
What type of CPE courses can I take to meet the EA 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
- Federal tax related matters, such as
- accounting,
- tax preparation software or
- ethics
You cannot take management or personal development courses, for example, for CPE credit. Our EA courses are all listed under the "Tax" heading on our course listing page, except the "Ethics for Enrolled Agents" course which is at the bottom of the list under "Ethics."
Is FunCPE a Qualified Sponsor for Enrolled Agents CPE?
Yes, our Sponsor Number is 543.
We even have a copy of our Sponsor Agreement online for your review.
Go to our Course Listing page to select a course
Summary of EA education requirements related to renewal of an EA license
The following information was excerpted from the Treasury Department Circular 230 which governs the practice of Enrolled Agents before the IRS:
Condition for renewal: Continuing professional education.
In order to qualify for renewal of enrollment, an individual enrolled to practice before the Internal Revenue Service must certify, on the application for renewal form prescribed by the Director of Practice, that he or she has satisfied the following continuing professional education requirements.
(1) For renewed enrollment effective after March 31, 2004. (i) A minimum of 16 hours of continuing education credit must be completed during each calendar year in the enrollment term.
(2) For renewed enrollment effective after April 1, 2007.
(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 such 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.
(f) Qualifying continuing education--
(1) General. To qualify for continuing
education credit, a course of learning must --
(i) Be a qualifying program designed to enhance 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; and
(ii) Be conducted by a qualifying sponsor.
(2) Qualifying programs--
(i) Formal programs. A formal program qualifies as continuing education programs if it--
(A) Requires attendance. Additionally, the program sponsor must provide each attendee with a certificate of attendance; and
(B) Requires that the program be conducted by a qualified instructor, discussion leader, or speaker, i.e., a person whose background, training, education and experience is appropriate for instructing or leading a discussion on the subject matter of the particular program; and
(C) Provides or requires a written outline, textbook, or suitable electronic educational materials.
(ii) Correspondence or individual study programs (including taped programs). Qualifying continuing education programs include correspondence or individual study programs that are conducted by qualifying sponsors and completed on an individual basis by the enrolled individual. The allowable credit hours for such programs will be measured on a basis comparable to the measurement of a seminar or course for credit in an accredited educational institution. Such programs qualify as continuing education programs if they--
(A) Require registration of the participants by the sponsor;
(B) Provide a means for measuring completion by the participants (e.g., a written examination), including the issuance of a certificate of completion by the sponsor; and
(C) Provide a written outline, textbook, or suitable electronic educational materials.
Go to our Course Listing page to select a course
NOTE: EAs are eligible to take our free tax course "Charitable Contributions" for one hour of free tax cpe. Take this free CPE course # 1011.07 so you can see how easy it is to take a course with FunCPE!
