EA Ethics CPE Guide (2024)

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Inside This Article

Maintaining your enrolled agent certification means staying on top of the IRS-required Continuing Professional Education (CPE), with a key focus on EA ethics CPE. To keep your credentials in good standing, you will need to fulfill these requirements throughout your career regularly.

This is where MY-CPE comes in, offering comprehensive, IRS-approved courses that make it easy to stay updated on tax law changes and earn the necessary credit hours within each three-year enrollment cycle.

Understanding Enrolled Agent Ethics CPE Requirements

All Enrolled Agents (EAs) must complete at least 72 hours of Continuing Education (CE) every three years. This includes at least 16 hours of CE each year, consisting of at least 2 hours dedicated to ethics.

Maintaining Ethics CPE Standards

EA ethics CPE is the continuing education in ethics and plays a crucial role in elevating standards across industries. With enrolled agent ethics CPE, professionals stay updated with the latest standards and also remain committed to ethical principles.

Ethics Continuing Professional Education (CPE) plays a crucial role in upholding and advancing professional standards. The following table highlights how Ethics CPE contributes to maintaining these standards:

How Ethics CPE contributes to maintaining professional standards	Benefits and Impacts
Promotion of Ongoing Learning	Encourages continuous engagement with current ethical standards and practices.
Adaptation to Changing Norms	Keeps professionals updated on evolving ethical standards.
Enhancement of Public Trust	Signals' dedication to ethical conduct, is crucial in fields like healthcare.
Prevention of Ethical Breaches	Prepares professionals to handle ethical scenarios, preventing issues like safety breaches in engineering.
Support for Ethical Decision-Making	Provides tools and frameworks for making difficult decisions, including classic dilemmas like the 'trolley problem'.
Fostering a Culture of Integrity	Creates an environment where integrity is valued, improving workplace atmosphere and job satisfaction.
Global Standardization	Harmonizes ethical standards across borders, important for multinational corporations and international practice.

EA Ethics Course

Individuals or professionals who obtain the enrolled agent status must complete 72 hours of CE courses every three years. This includes at least 2 hours dedicated to ethics. With courses from IRS-approved platforms such as MY-CPE, you can learn the ins and outs of the subject area.

What You’ll Learn

The course provides insight into ethical tax guidance and determines which sections of Circular 230 are relevant to your practice. You'll also understand how to properly apply due diligence in tax preparation, minimize professional liability through ethical procedures, and create a comprehensive tax quality control document.

Major topics included:

Circular 230
Title 26 vs. Title 31
Statutory Language
5 USC 500
Practice of Law 10.32 and more.

Maintaining EA Status

Maintenance of enrolled agent status includes maintaining enrolled agent renewal, PTIN renewal, and CE requirements. Here are the steps to Maintain Your Enrolled Agent Status:

1. Renew Your Enrolled Agent Certification

Renewal Cycle: Every 3 years, based on the last digit of your SSN.
Renew Online: Use Pay.gov Form 8554.
Renew on Paper: Submit Form 8554 PDF.
Reminder: Review the EA Renewal Reminders List.

2. Renew Your PTIN

When to Renew: Between mid-October and December 31 each year.
Where to Renew: Visit IRS.gov/ptin.

3. Meet Continuing Education (CE) Requirements

Total Hours Needed: Obtain 72 hours every three years.
Annual Requirement: Complete at least 16 hours yearly, including 2 hours focused on ethics.
Approved Providers: Use an IRS-approved continuing education provider.

4. Additional Resources

CE Credit Chart: Review the enrolled agent CE credit chart PDF.
FAQs: Check the Frequently Asked Questions for more information.

Renewal Timing

For newly enrolled EAs CE requirement is different when applying for first renewal. As newly enrolled EAs they do not need 72 hours of CE.

Here is the EA Renewal Cycle Summary that depicts that you must renew your EA credential every 3 years based on the last digit of your SSN:

SSN Ending in 7, 8, 9 & No SSN

Renewal Cycle: 2021-2024
EA Renewal Application Period: November 1, 2023 - January 31, 2024
Cycle Expiration: March 31, 2024

SSN Ending in 0, 1, 2, 3

Renewal Cycle: 2022-2025
EA Renewal Application Period: November 1, 2024 - January 31, 2025
Cycle Expiration: March 31, 2025

SSN Ending in 4, 5, 6

Renewal Cycle: 2023-2026
EA Renewal Application Period: November 1, 2025 - January 31, 2026
Cycle Expiration: March 31, 2026

Source: IRS

Conclusion

Meeting your EA ethics CPE requirements is crucial for maintaining your enrolled agent certification and staying current with tax laws and ethical standards. Completing these CPE hours, including ethics training, ensures you uphold the highest professional integrity.

To make it easy, use an IRS-approved platform like MY-CPE, offering a comprehensive Enrolled Agent Ethics course. With flexible options like self-paced study and live webinars, MY-CPE helps you efficiently fulfill your CPE requirements. Investing in your education keeps you ahead in your career and ensures you continue providing top-notch service to your clients.

FAQs

How many continuing education hours do I need as an Enrolled Agent?

You need 72 hours of continuing education every three years. This includes at least 16 hours per year with at least 2 hours dedicated to ethics.

How do I renew my Enrolled Agent status?

Renew online using Pay.gov Form 8554 or on paper using Form 8554 PDF. The renewal cycle is based on the last digit of your SSN.

When should I renew my PTIN?

Renew your PTIN between mid-October and December 31 each year at IRS.gov/ptin.

Can I complete my EA ethics CPE through online courses?

Yes, you can fulfill your EA ethics CPE requirements through online courses offered by IRS-approved providers, including self-study and live webinars.

Share with

Imtiaz Munshi, CPA

CFO, AZSTEC LLC

The author Imtiaz Munshi is a Certified Public Accountant and CFO at Azstec, LLC. He is Business Strategist, Tax Planner, Entrepreneur and Advisor to "HNEs" (High Net Worth Entrepreneurs).