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EA NAEA CPE requirements

Enrolled Agents who are a member of the National Association of Enrolled Agents (NAEA) must complete the same minimum Continuing Professional Education (CPE) hours required by the IRS standards, plus some additional education hours. The NAEA requirement on when the hours must be earned is also different from the standard EA CE schedule.

CPE requirements which are the same as the IRS CPE requirements

Basic standards for continuing education for NAEA members are the same as for any EA:

  • Sponsor must be a qualifying sponsor as specified in the Circular 230 rules (FunCPE is a qualifying sponsor)
  • Course subjects must be Federal Tax related (except for the additional NAEA hours--see below)
  • Ethics hours must be earned at the rate of at least 2 hours per year
All continuing education hours requirements are based on a calendar year, i.e. hours earned between January 1st and December 31st of each year.

Additional requirements for NAEA members:

  • More CE hours:  30 hours per year 
    (i.e. a total of 90 hours per 3 year IRS renewal cycle, 18 hours more than the standard 72 CPE hours required by the IRS)
  • Some state and local tax course hours allowed
    Up to 6 hours of state/local tax courses per calendar year can be counted towards the NAEA requirements

Summary of differences in the requirements

Standard EA CE requirements

  • 16 hour annual minimum
  • No state/local tax courses accepted

NAEA CE requirements

  • 30 hour annual minimum
  • Up to 6 hours state/local tax courses accpted

 

Reporting requirements for NAEA members

While EA license renewals are every three years, depending on your social security number, NAEA members renew their membership annually.

Members of NAEA submit a CPE Attestation Form indicating the total hours and total ethics hours earned during the calendar year. This form is submitted along with the annual dues payment.

For more information

The CPE Attestation Form as well as contact information is available at the NAEA website.

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