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EA CPE Requirements

As an approved CPE sponsor for EA CPE courses, FunCPE offers a qualified continuing education program.

 

How many CPE hours do I need as an Enrolled Agent to maintain my license?

  • 72 hours of CPE every 3 years
  • 16 CPE hours every year (minimum)

In other words, you shouldn't wait until the last minute to take all 72 hours before you complete your EA license renewal. The Office of Professional Responsibility requires that you take at least 16 hours per year, to maintain your professional skills.

The 16 CPE hour annual minimum includes the 2 hour Ethics requirement.

Many Enrolled Agents take 24 hours of CE every year (including ethics) to avoid confusion.

==>Note that special CPE requirements apply to Enrolled Agents in their first enrollment cycle.  The first enrollment cycle is called the "initial enrollment cycle" and includes each year up until you file your first EA renewal.  


What type of CPE courses can I take to meet the EA requirements?

Your continuing education must be Federal tax courses and an ethics course. You must take a 2-hour ethics course each year.  Per the Circular 230, allowable course subjects are:

  • Federal taxation or
  • Federal tax related matters, such as
    • accounting,
    • tax preparation software or
    • ethics

The primary focus of the course MUST BE Federal tax.  The FunCPE accounting courses do not qualify for EA CPE as they are not focused on Federal tax.


You cannot take management or personal development courses, for example, for CPE credit. 

 

Is FunCPE a Qualified Sponsor for Enrolled Agents CPE?

Yes, our Sponsor Number is FAE6R. View actual Sponsor Agreement received from IRS. 

Yes we report your CE hours to the IRS We do report your CE hours earned to the IRS electronically.  We are an approved IRS CPE provider for Enrolled Agents and Tax Preparers.

Why EAs take our courses

"I loved the convenience of FunCPE: printing out the study materials and tests, entering the test answers online at my convenience and receiving the e-mailed CPE certificates. I liked being able to work off line and then complete the tests online."
--Louanda Feather, EA (North Canton, OH)

* * *

"Very well organized, the questions were illustrative of the text content and the rules and regulations for which they were pertinent.

I will absolutely be back on your site, I have purchased several more exams, and plan to use them very soon."
--Frank B. Howard, EA (Ukiah, CA).

* * *

"Still the best CPE site . . . and thanks for not charging a fortune Thank you again. . . still the best CPE site . . . and thanks for not charging a fortune. I need 92 CPEs by next year's end, so I will see you again. Great people, communication is intelligent and very respectful and polite. Really appreciate this. Intend to use your company often. Thanks.
--E. M., EA (Salisbury, MD)

Which FunCPE courses quailify for EA CPE?

As per the rules outlined in Treasury Department Circular No. 230, qualifying Enrolled Agent CPE must be in the areas of:

Federal taxation |  Federal tax related matters |  Ethics (2 hours per year)

All FunCPE book-based tax courses qualify for EA CPE, our two video courses (Travel & Entertainment with Bob # 201913 & Moving and Selling Your Home with Jim & Judy # 202013), our Tax Update course (#201813) as well as our ethics course.

Click on links to choose:

Tax courses using video  |  Tax courses using books  |  Tax Update Course  |  Ethics Course

FunCPE exams are available online 24/7 to help you meet your CPE requirements on time. Purchase books separately or borrow from library!

irsSummary of EA education requirements related to renewal of an EA license

 

The following information was excerpted from the Treasury Department Circular 230 which governs the practice of Enrolled Agents before the IRS:

Condition for renewal: Continuing professional education.

In order to qualify for renewal of enrollment, an individual enrolled to practice before the Internal Revenue Service must certify, on the application for renewal form prescribed by the Director of Practice, that he or she has satisfied the following continuing professional education requirements.


(1) For renewed enrollment effective after March 31, 2004. (i) A minimum of 16 hours of continuing education credit must be completed during each calendar year in the enrollment term.

(2) For renewed enrollment effective after April 1, 2007.

(i) A minimum of 72 hours of continuing education credit must be completed during each three year period described in paragraph (d)(4) of this section. Each such three year period is known as an enrollment cycle.
(ii) A minimum of 16 hours of continuing education credit, including 2 hours of ethics or professional conduct, must be completed in each year of an enrollment cycle.
(iii) An individual who receives initial enrollment during an enrollment cycle must complete two (2) hours of qualifying continuing education credit for each month enrolled during the enrollment cycle. Enrollment for any part of a month is considered
enrollment for the entire month.


Qualifying continuing education--

(1) General. To qualify for continuing education credit, a course of learning must --

(i) Be a qualifying program designed to enhance professional knowledge in Federal taxation or Federal tax related matters, i.e., programs comprised of current subject matter in Federal taxation or Federal tax related matters, including accounting, tax preparation software and taxation or ethics; and
(ii) Be conducted by a qualifying sponsor.


(2) Qualifying programs--

(i) Formal programs. A formal program qualifies as continuing education programs if it--

(A) Requires attendance. Additionally, the program sponsor must provide each attendee with a certificate of attendance; and
(B) Requires that the program be conducted by a qualified instructor, discussion leader, or speaker, i.e., a person whose background, training, education and experience is appropriate for instructing or leading a discussion on the subject matter of the particular program; and
(C) Provides or requires a written outline, textbook, or suitable electronic educational materials.

(ii) Correspondence or individual study programs (including taped programs). Qualifying continuing education programs include correspondence or individual study programs that are conducted by qualifying sponsors and completed on an individual basis by the enrolled individual. The allowable credit hours for such programs will be measured on a basis comparable to the measurement of a seminar or course for credit in an accredited educational institution. Such programs qualify as continuing education programs if they--

(A) Require registration of the participants by the sponsor;
(B) Provide a means for measuring completion by the participants (e.g., a written examination), including the issuance of a certificate of completion by the sponsor; and
(C) Provide a written outline, textbook, or suitable electronic educational materials.