Once you have put in the work to pass the exam and become an Enrolled Agent (EA), jeopardizing your title by failing to complete continuing education (CE) requirements is simply not an option. Learn more about the Enrolled Agent CE requirements and how you can fulfill these credits, build your skills, and maintain your credential.
What is an Enrolled Agent (EA)?
If you're exploring this credential but haven't earned it yet, EAs are tax professionals certified by the U.S. Department of Treasury to represent individuals and organizations before the IRS. An EA earns this title by passing the IRS’s Special Enrollment Examination (SEE). This is a three-part exam designed to prove a professional's in-depth understanding of all that relates to tax regulations, reporting, ethics, and proceedings for both individuals and businesses.
Enrolled Agent CE requirements
The IRS wants to ensure that credentialed tax professionals remain up to date on laws and regulations as well as have a deep understanding of ethics, so they can continually provide optimal, accurate services for their clients. The Enrolled Agent CE requirements stipulate that EAs must complete seventy-two hours of IRS-approved CE over three years, with at least sixteen hours per year, two of which must be dedicated to ethics CE.
These requirements may vary for newly enrolled agents who are applying for their first renewal and have not been enrolled for three full years. The IRS provides a chart detailing the EA CE requirements for professionals with new designations, depending upon their enrollment date.1
For example, an EA who enrolls midway through the second year of the three-year enrollment cycle may only be required to complete thirty-eight hours of CE, rather than the full seventy-two. But regardless of this consideration, every EA must complete two hours of ethics CE for every year (or partial year) enrolled.
Also note that, under these EA continuing education requirements, the IRS does not tolerate procrastination. Because the guidelines stipulate that you must complete sixteen credit hours, including two hours of ethics, EAs cannot wait until year three to cram in all seventy-two hours of learning and hope that this will be accepted.
Types of courses to meet EA continuing education requirements
For your continuing education to go towards meeting your requirements, the classes you take must be approved by the IRS. Typically, you can choose courses in the following topics:
- Individual taxation
- Business taxation
- Tax law
- Tax updates
- State and local tax courses
- Ethics courses for tax professionals
The IRS does not have any limits in place when it comes to the format of your coursework. You can meet your Enrolled Agent CE requirements by taking on-demand or self-study courses, join live webcasts, or even in-person seminars and training sessions.
Do Enrolled Agent CE requirements vary by state?
No. The IRS awards the Enrolled Agent designation. Since it is a federal agency, the same IRS CE standards apply nationwide.
Tips to meet your Enrolled Agent CE requirements
Now that you know the EA continuing education requirements, the next step is fulfilling them. When you're short on time and struggling to prioritize taking courses, utilize these tips to avoid missing your deadline:
Prioritize ethics
It's easy to focus on tax courses, but don't forget you have to meet the ethics requirement too. Make sure you schedule a two-hour (or more) IRS-approved ethics course each year.
Create a plan
With 72 hours to complete during each triennial period and a minimum of 16 hours per year, it's a good idea to schedule one to two courses each month. Even if you just complete two hours a month, you'll keep on schedule to meet your Enrolled Agent CE requirements, or you can focus on earning 4 hours a month outside of busy season.
Use online platforms
There's no limit on how many CE hours you can earn through self-study and online webcasts, as long as the courses are IRS-approved. With on-demand courses, you can learn on your lunch break or whenever it suits your schedule.
Meet your EA Continuing Education requirements with Becker
No one wants to stress over their EA Continuing Education requirements. As a trusted partner by accounting professionals for 60+ years, Becker understands the importance of keeping up with trends, laws, and regulations while making the process of earning CE as stress-free as possible. Check out these IRS-approved tax courses to start building your knowledge!
With Becker's Enrolled Agent CE Subscription, you'll get a full year of access to over 75 courses with over 160 hours of IRS-approved continuing education at an incredible value. It also includes our Compliance Tracker which shows you your progress, provides a snapshot of what credits you still need, and offers recommendations for IRS-approved courses.
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