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If you are an enrolled agent, congratulations!
I think the EA career path should be pursued by more financial professionals. However, like most designations, there are continuing education requirements that meet the initial admission requirements. Failure to meet EA requirements or submit the correct forms can lead to serious consequences, including suspension or revocation of your EA status in addition to penalties and fines.
Thankfully, this doesn't have to be the case for you.
Below, we outline continuing education requirements for enrolled agents, explain what happens if you're late, and explain who you can partner with to continue receiving IRS benefits.
Important points
- Required CPE hours: EAs must complete 72 hours of continuing professional education (CPE) every three years, including a minimum of 16 hours per year.
- ethical requirements: Ethics training requires 2 hours of the 16 hours of ethics training per year.
- Consequences of non-compliance: Failure to meet these CPE requirements may result in suspension of your EA status, including penalties, and the need to retake the exam to reinstate your certification.
- Update cycle details: The renewal cycle is tied to the last digit of a taxpayer's Social Security number. The renewal period is set every three years within a specific period, ensuring a systematic approach to maintaining credentials.
- Choosing a CPE provider: It's important to choose an IRS-approved CPE provider that offers a variety of relevant courses and can report credits directly to the IRS, increasing compliance and educational value. We have provided a list of these below.
About CPE requirements for registered agents
Continuing education requirements for enrolled agents are established to ensure that EAs maintain a high level of expertise and stay current with evolving federal tax laws and IRS regulations. In addition to submitting a preparer tax identification number, CPE credit requirements require a commitment to lifelong learning and professional development, including a minimum of 72 hours of continuing education every three years.
This includes essential ethical and professional conduct elements to maintain the integrity and trustworthiness essential to the role of a tax advisor. Through these rigorous educational standards, EAs are equipped to effectively deal with complex tax regulations and provide valuable service to their clients.
Below is a detailed breakdown of what these requirements require.
EA Continuing Education Overall Requirements
- total time: EAs are required to complete 72 hours of CPE every three years.
- Annual requirements: You must complete a minimum of 16 hours each year, including specific ethics training.
- Ethics training: Each year, 2 out of 16 hours must be devoted to ethics or professional conduct training.
- Course content: The courses you take through the CE program should cover a variety of topics, from general federal tax law updates to specific IRS procedures.
update cycle
The EA renewal cycle is determined by the last digit of your Social Security Number (SSN) and occurs every three years within a specified period.
- Update period: The renewal period is from April 1st to June 30th of the renewal year.
- SSN ending with 0, 1, 2, or 3: Renewal cycle begins April 1, 2022.
- SSNs ending in 4, 5, or 6: Renewal cycle begins April 1, 2023.
- If the SSN ends in 7, 8, 9, or there is no SSN: Renewal cycle begins April 1, 2021.
To renew, the EA must file Form 8554-EP.
continuing education provider
This list of the best EA CPE providers is a solid resource for enrolled agents looking for CPE courses to meet their agent continuing education requirements.
Benefits of registering with an IRS-approved provider
One of the best ways to meet these educational requirements is to enroll in a program that automatically reports your CPE credits to the IRS. This not only reduces administrative burden but also ensures that all units are recorded accurately and quickly.
Providers that offer courses that include a wide range of related subjects, from Annual Federal Tax Review (AFTR) courses to more niche federal tax topics, give EAs the ability to tailor their learning to the areas that will most benefit their operations and customer base. Gives you flexibility.
Main features of Stellar EA CPE provider
When choosing a good EA CPE provider, consider the following essential attributes:
- IRS approval: Make sure the provider is an IRS-approved continuing education provider.
- Comprehensive course offering: Look for a provider that offers a variety of courses that cover all the topics you need, including ethics, the latest in federal tax law, and specializations relevant to your clients.
- Flexibility: The best providers offer courses in multiple formats (online, in-person, self-study, etc.) to accommodate the different learning styles and schedules of tax preparers.
- Automatic report: For seamless compliance, you'll want a provider that automatically reports CPE credits to the IRS. In some cases, this comes in the form of an annual filing season program.
- Specialist instructor: Instructors should be knowledgeable, active practicing professionals who can provide real-world insight and application.
- Supportive learning environment: A good continuing professional education provider will provide additional support, such as access to resources, discussion forums, and customer service, to help resolve issues related to courses and compliance.
final thoughts
Meeting continuing education requirements is essential to maintaining your status as an enrolled agent. A commitment to continuous learning will not only help you stay compliant with IRS regulations, but it will also help you improve your skills and knowledge in the ever-changing field of tax law. By choosing the right CPE provider – one that offers a variety of course options and automates credit reporting – you can simplify your compliance process and focus on what matters most: providing first-class service to your clients. . Investing in professional development is critical. This ensures that we remain a trusted and competent advisor in the tax community.
FAQ
Yes, you must use your Preparer Taxpayer Identification Number (PTIN) to register for continuing education courses. This ensures that the IRS accurately records and attributes all credits to you.
Failure to complete continuing education on time may result in suspension or termination of your EA status. To restore your status, you will need to regain the missed units and may have to pay a reinstatement fee. If your certification is revoked, you will need to pass the SEE again.
Yes, if you exceed the required 72 hours in a 3-year cycle, you can carry up to 6 hours of the excess hours into your next renewal cycle. This does not apply to ethics requirements that must be met annually.
Check out our comprehensive list of the best EA CPE providers or check out the IRS website. It is important to ensure that the IRS knows that the courses you register for CPE credit count towards your continuing education requirements.