MYCPE ONE

Enrolled Retirement Plan Agents (ERPA) CE Requirements

Know Your Requirement

Overview

Last Reviewed on: 20 Oct, 2026

CE Requirements
72 hours of continuing education every three years, with a minimum of 16 hours each year.
License Renewal Period
April 1st – June 30th , every three years based on the last SSN digit. License expires Sept 30th if not renewed.
CE Reporting Cycle
January 1st to December 31st, triennially (based on the last digit of the SSN).
Ethics Requirement
2 hours of ethics or professional conduct each year.
Carry Over Credits
IRS does not allow enrolled retirement plan agents to carry excess CE credits from one enrolment cycle to the next.
Subject Area Restriction
There is no minimum content requirement.

Note : Enrolled Retirement Plan Agents (ERPA) designation is no longer available to new applicants. Effective February 12, 2016, the IRS no longer offers the ERPA Special Enrollment Examination (ERPA SEE) to become an ERPA. Click here for more info 

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compliance requirements

Simplifying Regulations for 2026

CE Requirement
ERPAs must complete 72 hours of Continuing education every 3‑year cycle, with at least 16 hours per year.
Initial CE Hours
For newly certified ERPA’s, 2 hours of CE are required for each month of enrollment (including partial months), along with 2 hours in ethics or professional conduct annually. The full 72-hour CE requirement applies once your new cycle begins. View more.
Ethics Requirement
2 hours annually, included in the annual 16‑hour minimum. View more.
Content Requirement
There is no minimum content requirement.
Subject Areas
The subject areas for CE credits for ERPAs include qualified retirement plan matters, a program consistent with the Internal Revenue Code, and effective tax administration. View more.
Learning Modes
All CE can be completed through self-study.
Eligible Learning Activities
ERPAs can complete their CE through formal programs requiring attendance, individual study (Self-Study) or correspondence programs (including taped programs like Live Webinars), and by serving as an instructor or speaker. Instructor credits can be earned up to 6 CE annually. Read More
CE Deadline  
CE credits must be completed by December 31st, triennially based on the last digit of your SSN. 
CE Reporting Cycle
January 1st through December 31st triennially, within the applicable three-year fixed cycle.
License Renewal
Renew your license between April 1st and June 30th every three years, based on the last digit of your SSN. Failure to renew by the deadline may result in noncompliance with IRS CE and fee requirements for ERPAs. The IRS will issue a notice explaining the reasons for noncompliance and allow 60 days from the date of the notice to submit the requested information in writing. If renewal is denied, the IRS will provide the reasons for denial, and ERPAs may file a written protest within 30 days of receiving the denial notice. View More.
Carry Over Credits
No carryover allowed to the next renewal cycle.
Record Retention
Proof of CE must be retained for 4 years from the date of renewal.
Renewal Fees
The ERPA enrollment renewal application fee is $140. For the latest renewal fee and application instructions, refer to the official IRS website or Form 8554-EP.

Are MYCPE ONE Courses Approved for CE credits for the Enrolled Retirement Plan Agents (ERPA)?

IRS accepts continuing education courses from IRS-Approved Continuing Education Providers. MYCPE ONE is an IRS approved sponsor and specializes in various learning formats, including -  

  • Self - Study
  • Online/Group Internet Based
  • In Person

You can verify our IRS CE Provider Registration under MYCPE ONE on the IRS Registry. For convenient access to our courses, Click here to explore the MYCPE ONE course catalog. We offer an all-inclusive subscription model, similar to Netflix, where a single subscription gives you access to the most extensive online course catalog. Plus, our subscription rates are 60% lower than other platforms. Subscribe today!

Contact Information for the Internal Revenue Service (IRS)

Internal Revenue Service — Office of Enrollment 

127 International Drive, Room EA125 

Franklin, TN 37067, United States 

Office of Enrollment: 855-472-5540 

Fax (contact updates): 855-889-7959 

Connect through their Live Chat 

Website: IRS   


We Review CE Compliance Requirements Every Six Months

At MYCPE ONE, we are committed to providing professionals across all designations with the most accurate and up-to-date continuing education information. Our team reviews and updates the CE requirement information for Enrolled Retirement Plan Agent (ERPA) every Six months to reflect the latest standards and policies set by the Internal Revenue Service (IRS).

While we work diligently to ensure accuracy, we encourage professionals to confirm the requirements directly with their respective boards or credentialing authorities through the official links provided here.

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Frequently Asked Questions

Enrolled Retirement Plan Agents must complete 72 hours of continuing education during each 3-year renewal cycle. At least 16 hours must be completed annually, including 2 hours of ethics or professional conduct.  

If your initial enrollment occurs during an enrollment cycle, you must complete 2 hours of qualifying for CE per month enrolled, plus 2 hours of ethics each year. Enrollment for any part of a month counts as the entire month. View more

Yes. ERPAs must complete 2 hours of ethics or professional conduct each year. These hours are part of the annual 16-hour minimum.

The subject areas for CE credits for ERPAs include qualified retirement plan matters, a program consistent with the Internal Revenue Code, and effective tax administration. View more.

Yes, ERPAs may complete CE through self-study programs.

ERPAs can earn CE credits by attending formal training programs, completing self-study or correspondence courses (including recorded and live webinars), or serving as an instructor or speaker. A maximum of 6 CE credits per year can be earned through teaching or speaking activities. View more

Yes. MYCPE ONE is an IRS-approved provider, and its courses meet the CE requirements for ERPAs.

The reporting period is from January 1st through December 31st triennially, within the applicable three-year fixed cycle, based on the last digit of your SSN. Renewal applications are submitted between April 1st – June 30th of the renewal year.

All CE hours must be completed by December 31st, triennially based on the last digit of your SSN. 

ERPAs must maintain certificates of completion from IRS-approved providers and submit Form 8554-EP at renewal. 

No. There is no provision for carrying over CE credits.

ERPAs must retain proof of CE credits for 4 years from the date of renewal.

ERPAs must renew their enrollment between April 1st and June 30th every three years, based on the last digit of their SSN. Failure to renew by June 30th may result in enrollment expiration on September 30th of the applicable renewal year and loss of active status. An application for a waiver may be submitted under specific circumstances. View more.

Yes. ERPAs may be audited by the IRS and must provide documentation upon request to verify CE compliance.

Yes, MYCPE ONE courses are approved for Enrolled Retirement Plan Agents (ERPA), as we are registered as CE Provider with the IRS (Approval ID: GEHNZ) and also recognized by NASBA as an approved provider (Sponsor ID: 143597). You can check the eligibility of each course by referring to the "CREDITS" section on the course page. 

Here is a Link to the state board website to access FAQs on CE requirements and Regulations for ERPAs. 

No. A PTIN is not automatically required merely for holding ERPA status. However, ERPAs who prepare federal tax returns for compensation may be required to obtain one. A PTIN also helps ERPAs track electronically reported CE credits. Read more

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