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EA Ethics Courses

The FunCPE ethics course satisfies the annual ethics requirement issued by the Director of Practice and has been approved as CE by the IRS.

Description of FunCPE ethics course

(click here to go directly to the ethics course listing):

Ethics for EAs and Tax Preparers--$14 for 2 CPE hours

Focused course on tax practice regulations relating to:

  • What does "practice before the IRS" mean
  • Furnishing information to the IRS
  • Verification of taxpayer provided information
  • Setting fees
  • Marketing a tax pracitce

Our ethics course, just like all our other courses, include 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 or tax preparer might encounter.

Can I retake the ethics course each year?

We offer an ethics course with the same or similar title every year to satisfy your Enrolled Agent ethics course requirement, but each revision of the course receives a unique course number.  While our ethics courses generally cover the same background material each year, the content and exam questions will vary somewhat year to year. The IRS intends for all tax professionals to review the ethics regulations on an annual basis.  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. 

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.

Q.  If I obtain excess hours in ethics and/or federal tax law updates, can those hours be counted toward my federal tax law requirement?

A.  Only excess hours in federal tax law updates can be counted toward the federal tax law requirement. Excess hours in ethics and federal tax law cannot be counted toward other categories.

The following is an excerpt from the current Circular 230, which was last revised 08/2011:

IRS Circular 230 course subject matter requirements for enrolled agents

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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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 all of 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. For the book based courses (under the Tax courses using books category) purchase books separately or borrow from library!