Enrolled Agent Continuing Education Requirements

Required Education

  • 72 hours of CPE for the 3 calendar years immediately preceding the renewal deadline
  • Minimum of 16 hours per calendar year, including 2 hours of ethics
  • Ethics Requirement: 2 hours of ethics CPE each year
  • Maximum Self-Study Allowed: 100%
  • Current Renewal Cycles (by last digit of Social Security Number):
    0, 1, 2 or 3: the next renewal submission is between November 1, 2018 and January 31, 2019 and will report CPE for the calendar years 2016, 2017 and 2018
    4, 5, or 6: the next renewal submission is between November 1, 2019 and January 31, 2020 and will report CPE for the calendar years 2017, 2018, and 2019
    7, 8, or 9: the next renewal submission is between November 1, 2017 and January 31, 2018 and will report CPE for the calendar years 2015, 2016, and 2017

IRS Contact Information

Internal Revenue Service
Return Preparer Office
SE:RPO, Room 3420/IR
1111 Constitution Avenue NW
Washington, DC 20224
Phone: 1-202-317-7063
Website: www.irs.gov/taxpros/ce
Email: rpo.ce@irs.gov

Our Unlimited EA CPE package includes over 200 hours of IRS-Approved continuing education courses for Enrolled Agents, including Ethics. The cost is just $99 for 12 months of unlimited courses, with no hidden fees!

Completed credits are automatically reported to the IRS by Sequoia CPE every Monday on a weekly basis.

Please note that it can sometimes take up to 10 days for recently reported credits to become visible in your PTIN account online.

License Expiration: Every 3 years based on last digit of Social Security Number

CPE Completion Due by: 12/31 annually

Acceptable Programs of Study: All courses listed under View EA Courses are approved courses and will qualify for EA continuing education.

Note: With the new EA sponsor approval program, each individual course that qualifies for EA CPE must be registered with the IRS and will have a specific approval number. Approval numbers will be listed on the course description and the completion certificate. Courses that are registered with the IRS as approved programs will qualify for enrolled agent continuing education requirements.

CPE Reporting Policy: The IRS requires sponsors to report continuing education completed by EAs on a quarterly basis. Sequoia CPE reports this information to the IRS weekly. In order for your continuing education completions to be reported you must provide your PTIN number to Sequoia CPE during the checkout process. If you purchased without providing your PTIN please contact Customer Service at support@sequoiacpe.com or 1-800-572-9675.

PLEASE NOTE: Since regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact the IRS to answer any questions and confirm or clarify any requirements listed here.