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Mistake # 2: Courses are not for an approved subject area

One way a course might not be accepted for your continuing education requirements for your EA renewal, is if the course you have taken is not considered an acceptable subject area. What is considered acceptable for one type of license or credential might not be acceptable for another.

CPAs for example, can take courses in 23 different subject matter areas. Many CPE providers, including FunCPE offer courses for CPAs, EAs and many other professionals. So you will see courses on the website that are valid for CPAs but not valid for EAs.

The courses on our site are clearly marked which licenses and professions they are valid for, but you do need to be aware of the restrictions.

Enrolled Agent acceptable subject areas

EAs can only take courses for credit that are either federal tax related or ethics. EAs must take two hours of ethics per year, and any ethics hours obtained over two hours are not counted towards the total CPE requirement. So EA’s must take two hours of ethics per year, no more, no less.

In the past the IRS would accept access ethics hours towards the general federal tax requirement. This is no longer the case. Due to the specialized CPE reporting now required by the CPE providers, the IRS system cannot accommodate counting access ethics hours towards the general requirement.  As a result, if you take more than 2 hours of ethics per calendar year, any hours over the 2 hour requirement will not provide any CPE credit to you.

Examples of unacceptable subject areas for EA credit

State tax. EAs cannot take state tax courses for credit; for example an EA cannot take a course covering California state income tax. An IRS FAQ on CE programs states that “a program that covers state tax law issues will not qualify for IRS continuing education credit unless at least 80% of the program material consists of a comparison between federal and state tax laws.” Generally speaking very few, if any, state law courses will qualify for EA CE credit.

Annual Federal Tax Refresher course. Note that an EA cannot receive CPE credit for the Annual Federal Tax Refresher (AFTR) course offered to tax preparers. This six-hour course is considered too basic for EAs.

Accounting and auditing. We have noticed a common error is for EAs to enroll in accounting and auditing courses, thinking that these courses would be acceptable by the IRS. These courses are not appropriate for EA CPE renewal credit, and although you can take these courses, they do not provide CPE credit for EAs and they are not reported to the IRS.

Read Mistake #3:
Course format is not acceptable

6 Mistakes to avoid with EA CE

We want to reduce the stress associated with dealing with a continuing education mistake.  Review the 6 common mistakes that we have seen, so you can avoid these problems.

MISTAKE # 1: CE PROVIDER NOT AUTHORIZED BY IRS

MISTAKE # 2: COURSES NOT FOR APPROVED SUBJECT

MISTAKE # 3: COURSE FORMAT NOT ACCEPTABLE

MISTAKE # 4: CE TAKEN IN WRONG TIME PERIOD

MISTAKE # 5: COURSES NOT REPORTED TO IRS

MISTAKE # 6: EA FAILS TO REVIEW PTIN ACCOUNT

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Still have questions about Enrolled Agent CE?  We have a dedicated staff member who specializes in Enrolled Agent CPE requirements.  Call or email us if you have any questions.

Yes we report your CE hours to the IRS We do report your CE hours earned to the IRS electronically.  We are an approved IRS CPE provider for Enrolled Agents and Tax Preparers.

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Why EAs take our courses

"I loved the convenience of FunCPE: printing out the study materials and tests, entering the test answers online at my convenience and receiving the e-mailed CPE certificates. I liked being able to work off line and then complete the tests online."
--Louanda Feather, EA (North Canton, OH)

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"Very well organized, the questions were illustrative of the text content and the rules and regulations for which they were pertinent.

I will absolutely be back on your site, I have purchased several more exams, and plan to use them very soon."
--Frank B. Howard, EA (Ukiah, CA).

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"Still the best CPE site . . . and thanks for not charging a fortune Thank you again. . . still the best CPE site . . . and thanks for not charging a fortune. I need 92 CPEs by next year's end, so I will see you again. Great people, communication is intelligent and very respectful and polite. Really appreciate this. Intend to use your company often. Thanks.
--E. M., EA (Salisbury, MD)

Which FunCPE courses quailify for EA CPE?

As per the rules outlined in Treasury Department Circular No. 230, qualifying Enrolled Agent CPE must be in the areas of:

Federal taxation |  Federal tax related matters |  Ethics (2 hours per year)

All FunCPE  tax courses qualify for EA CPE as well as our ethics courses.  You can:

Sign up for a tax package which includes ethics:

~ or ~

Select your individual courses:

FunCPE exams are available online 24/7 to help you meet your CPE requirements on time. Purchase books separately or borrow from library!