Enrolled Agent Continuing Education Requirements
- 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, 2020 and January 31, 2021 and will report CPE for the calendar years 2018, 2019, and 2020
- Newly enrolled EAs: Generally, newly enrolled EAs will not need 72 hours of CE because they will not have been enrolled for all three years of the cycle. The 16 hour yearly minimum may not apply to them for at least one of the three years of the cycle. The IRS has provided a helpful chart with the requirements for newly enrolled EAs, which can be viewed here: www.irs.gov/pub/irs-pdf/p5186.pdf
IRS Contact Information
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 weekday.
Please note that it may take up to 48 hours for recently reported credits to become posted 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 every weekday. In order for your continuing education completions to be reported, you must provide your PTIN number to Sequoia CPE.
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.