Enrolled Agents must complete 72 hours of IRS-approved Continuing Education every three years, with a minimum of 16 hours each year. Each annual 16-hour requirement must include at least 2 hours of ethics or professional conduct.
Yes, the IRS accepts CE credits from online courses, provided they must be offered by an IRS-approved CE provider.
To ensure your CE credits are recognized, choose a provider listed on the IRS's official directory of approved CE providers. You can also verify this by checking if the provider displays their IRS-issued Approval Number.
Most IRS-approved CE providers report your completed credits directly to the IRS. However, it's advisable to keep personal records of your completed courses and certificates for your own reference.
Failing to meet the CE requirements can result in the inactivation of your Enrolled Agent status. You would lose the authority to represent taxpayers before the IRS, until you fulfill the necessary requirements and renew your status.
No, the IRS does not allow the carryover of excess CE credits to the next. The minimum CPE requirement of 16-hour each year must be met within that specific calendar year.
Yes, if you become an Enrolled Agent during a three-year enrollment cycle, your CE requirements are prorated. Generally, you're required to complete 2 hours of CE per month for each month you're enrolled during the cycle, including 2 hours of ethics each year.
MYCPE ONE offers over 5,000+ hours of IRS-approved CE courses tailored for Enrolled Agents. With a single subscription, you gain access to a wide range of courses, including ethics, tax law updates, and specialized topics, all designed to meet your CE requirements efficiently.