Enrolled Agents renew on a staggered schedule, based on the last digit of the enrolled agent’s social security number. To be eligible for renewal for the enrollment cycle, Enrolled Agents must complete 72 CPE credit hours for the three year cycle, with a minimum of 16 CPE per year. Two CPE credit hours per year must be in Ethics.

To qualify for continuing professional education credit, a course of learning must be designed to enhance an enrolled agents professional proficiency in Federal taxation or Federal tax related matters. This would include accounting courses, tax preparation software and/or ethics courses.

The field(s) of study should include subjects dealing with federal tax compliance and tax planning. Compliance covers tax return preparation and review and IRS examinations, ruling requests and protests. Tax planning focuses on applying federal tax rules to prospective transactions and understanding the tax implication of unusual or complex transactions.

Members of the National Association of Enrolled Agents are required to earn 30 CPE hours in each calendar year, including two hours of Ethics. Members report their hours for the prior calendar year as they renew for the upcoming membership year.

More information about IRS and NAEA CPE requirements can be found here.