Our course "Ethics for Enrolled Agents" satisfies the annual ethics requirement issued by the Director of Practice

Description of our ethics course:

• Course 900111: Ethics for Enrolled Agent-2011--$25 for 4 CPE hours.
• This course uses Treasury Department Circular 230 for study materials. Circular 230 is available as a free download or it can be mailed to you by the IRS at no charge.
• Our ethics course, just like all our other courses, includes a Review Exam and a Final Exam.  You do not have to pass the Review Exam, and it does provide a good review of "real life" ethical questions an EA might encounter.

Can I retake the ethics course each year?

Yes, you can take the same course every year to satisfy your Enrolled Agent ethics course requirement. In our course system, the course gets a new course number each year.

Description of ethics requirement:

The following excert is taken from the IRS Guidance on Continuing Professional Education for Enrolled Agents FAQs.

Q. If I take more than 2 hours of ethics courses in a year, does it count for the following year ethics requirement?

A. No. Section 10.6(e)(2)(ii) requires - 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. However, the additional hours may be credited to your general CPE requirement.

Q. Under the current regulations, when am I expected to begin taking Ethics as a CPE requirement? (Updated 8/20/04)

A. The Office of Professional Responsibility encourages all Enrolled Agents to take ethics starting this year. However, under the regulations, 2 hours of ethics is not actually required until:

Enrolled Agents with Social Security Numbers ending in 0, 1, 2, or 3 who were enrolled prior to March 31, 2004 are required to take 2 hours of ethics each year starting in 2004. Enrolled Agents with Social Security Numbers ending in 0, 1, 2, or 3 who were enrolled after March 31, 2004, are not required to begin taking Ethics unitl 2007. However, we encourage these Enrolled Agents to begin taking ethics immediately.

2005 for those with SSNs ending in 4, 5, and 6; and,

2006 for those with SSNs ending in 7, 8, and 9.

Q. I'm trying to find information about what ethics courses qualify for the 2 hours requirement for my renewal?

A. The ethics course should be designed for the tax professional and cover ethical issues that arise in a tax practice. For example, courses that review Treasury Circular 230 would qualify.