MYCPE ONE

EA Continuing Education Requirements

Know Your Requirement

EA CE requirements Overview

Last Reviewed on: 20 Oct, 2026

CE Requirements
72 hours every three years, with at least 16 hours annually.
License Renewal Period
November 1st – January 31st, every three years, based on the last SSN digit. Eligible EAs who have met all requirements may apply as early as October 1st. If not renewed, the license expires March 31st. 
CE Reporting Cycle
January 1st to December 31st, triennially (based on the last digit of the SSN).
Ethics Requirement
Six (6) hours of ethics or professional conduct credits are required over three years, with two hours to be completed each year.
Carry Over Credits
Carry forward of credits is not allowed.
Subject Area Restriction
There is no minimum content requirement.

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compliance requirements

Simplifying Regulations for 2026

EA CE Requirement
EAs must complete 72 hours every three years, with at least 16 hours annually.
Initial CE Hours
For newly certified EA’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
Six (6) hours of ethics or professional conduct credits are required over three years, with two hours to be completed each year. View more
Content Requirement
There is no minimum content requirement.
Subject Areas
IRS-approved CE programs must enhance professional knowledge in federal taxation or federal tax-related matters. Eligible topics may include federal tax law, tax return preparation software, federal tax-related accounting, and ethics or professional conduct. View more
Learning Modes
All CE can be completed through self-study programs.
Eligible Learning Activities
Enrolled Agents 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.
Fast Track CE
Our Fast Track EA CE packages are expertly curated bundles that meet EA’s exact continuing education requirements. Save significant time selecting individual courses by choosing our comprehensive packages that cover all your CE needs. View more
CE Reporting Cycle
January 1st through December 31st triennially, within the applicable three-year fixed cycle.
License Renewal
Renew your license between November 1st and January 31st, triennially. October 1st is an earlier option for eligible EAs who have completed their requirements. Failure to renew by the deadline may result in noncompliance with IRS CE and fee requirements for EAs. 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 EAs may file a written protest within 30 days of receiving the denial notice. View more
Carry ForwardCarry forward of credits is not allowed.
Record Retention
Maintain records of completed CE credits for 4 years as they may be subject to audit by the IRS. View more
Renewal Fees
The renewal fee for EAs is $140. View more

Are MYCPE ONE Courses Approved for CE credits for the Enrolled Agent (EA)? - Yes!

Enrolled Agent (EA) accepts continuing education courses from IRS sponsors, and MYCPE ONE is a registered 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 Agents (EA) 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.

Meet All EA CE Requirements with MYCPE ONE’s Expert

At MYCPE ONE, we offer courses to meet your EA CE requirements efficiently. Our platform provides expert-led content tailored to fulfill enrolled agent CE requirements, ensuring you stay compliant with enrolled agent continuing education requirements. Our user-friendly interface helps you find the best courses that match your needs. Our courses cover all aspects of enrolled agent CE requirements, helping you stay current in your field. Choose MYCPE ONE for your EA continuing education requirements and experience valuable learning. Join us today and boost your career through our top-notch continuing education offerings.

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Enrolled Agents (EA) CE Compliance

All-in-one package to fast-track your Enrolled Agents (EA) compliance, saving time and effort.

Frequently Asked Questions

Enrolled Agents must complete 72 hours of CE every three years, with a minimum of 16 hours required each year.

Newly certified EAs must complete 2 hours of CE per month of enrollment (including partial months), plus 2 hours in ethics or professional conduct each year. Once the new cycle starts, they need to fulfill the full 72-hour CE requirement. View more

Yes, EAs must complete 6 hours of ethics or professional conduct credits over three years, with 2 hours to be completed each year. Click here for ethics course on MYCPE ONE. 

There is no minimum content requirement for EAs.

The subject areas for CE credits for EAs include Federal taxation or Federal tax related matters including accounting, tax return preparation software, taxation, or ethics. View more

Yes, all CE hours can be completed through self-study programs.

EAs 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

The CE deadline for EAs is by December 31st, triennially based on the last digit of the Social Security Number (SSN).

Fast Track CE from MYCPE ONE offers expertly curated EA packages that meet the CE requirements of IRS. These comprehensive packages cover all your CE needs and save time selecting individual courses. 

The reporting period for EAs is from January 1st through December 31st, triennially based on the last digit of the SSN.

EAs must renew their licenses between November 1st and January 31st, triennially. October 1st is an earlier option for eligible EAs who have completed their requirements. Failure to renew by the deadline may result in noncompliance with IRS CE and fee requirements for EAs. 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 EAs may file a written protest within 30 days of receiving the denial notice. 

No, EAs cannot carry forward CE credits.

EAs should maintain records of completed CE credits for 4 years as they may be subject to audit by the state board.

The renewal fee for EAs is $140. View more

For more information, visit the IRS websites for FAQs and details on CE requirements and regulations for EAs. 

Yes, MYCPE ONE courses are approved for Enrolled Agents (EA), 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. 

No. The IRS does not allow Enrolled Agents (EAs) to earn CE credits for completing an Annual Federal Tax Refresher (AFTR) course, as it is designed for a basic level of tax knowledge. Even if an EA voluntarily completes the course and it appears in their PTIN account's CE history, the credits will not count toward either EA continuing education requirements or the Annual Filing Season Program (AFSP) requirements. Click here for more information

Only excess hours in federal tax law updates can count toward the federal tax law requirement. Excess hours in ethics and federal tax law cannot be applied to other CE categories.

Yes. Identity theft and data security programs that meet IRS CE requirements and focus on protecting client data, including safeguards covered in IRS Publications 4557 and/or 4524, can qualify for CE credits under the federal tax law category.

EAs can earn a maximum of 6 instructor CE hours annually.

If you are the sole instructor for a program, you can earn only instructor CE credits, up to a maximum of 6 hours annually.

If you teach part of a program and attend the remaining sessions as a student, you may qualify for both instructor and student CE credits. For example, teaching 1 hour of an 8-hour program allows you to earn instructor credit for the hour taught, plus actual preparation time (up to 2 additional credit hours per contact hour), and 7 student CE credits for attending the remaining sessions taught by other instructors.

Yes, EAs must provide their Preparer Tax Identification Number (PTIN) to CE providers if they want their completed CE credits to appear in their online PTIN account.

Generally, EAs should avoid repeating the same CE program within their three-year enrollment cycle. However, repeating a program may be appropriate if they need a refresher on the subject matter.

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