The Official EA Renewal Cycle for Enrolled Agen...

 

1. How many continuing education hours must enrolled agents obtain?

Enrolled agents must obtain 72 hours of continuing education every three years. A minimum of 16 hours must be earned per year, two of which must be on ethics. Enrolled agents must use an IRS approved CE provider.

2. I applied during an enrollment cycle, how many continuing education credits must I complete?

If your initial enrollment occurs during an enrollment cycle, you are required to complete 2 hours of qualifying continued education credits per month AND 2 hours of ethics or professional conduct credits per year. When your new enrollment cycle begins, you will be required to satisfy the full 72-hour continuing education credit requirement.

3. I was unable to complete the minimum continuing education credits required during an enrollment cycle, due to extenuating circumstances.

Refer to Section 10.6(j) of Treasury Department Circular 230 to determine if you meet the qualifications to request a waiver of continuing education requirements.

4. What are the recordkeeping requirements for EAs?

Tax Preparers must retain the following records for four years:

    1. The name of the CE Provider organization;
    2. The location of the program;
    3. The title of the program, approval number received for the program, and copy of the program content; Written outlines, course syllabi, textbook, and/or electronic materials provided or required for the program;
    4. The date(s) attended;
    5. The credit hours claimed; The name(s) of the instructor(s), discussion leader(s), or speaker(s), if appropriate; and
    6. The certificate of completion and/or signed statement of the hours of attendance obtained from the continuing education provider

posted Apr 29, 12:41 pm (147 days ago)