You are here: Home CPE Acceptance EA EA Ethics Courses

EA Ethics Courses

The FunCPE ethics course satisfies the annual ethics requirement issued by the Director of Practice and has been approved as CE by the IRS.

Description of FunCPE ethics course

(click here to go directly to the ethics course listing):

Ethics for EAs and Tax Preparers--$14 for 2 CPE hours

Focused course on tax practice regulations relating to:

  • What does "practice before the IRS" mean
  • Furnishing information to the IRS
  • Verification of taxpayer provided information
  • Setting fees
  • Marketing a tax pracitce

Our ethics course, just like all our other courses, include a Review Exam and a Final Exam.  You do not have to pass the Review Exam, and it does provide a good review of "real life" ethical questions an EA or tax preparer might encounter.


Can I retake the ethics course each year?

Yes, you can take the same course every year to satisfy your Enrolled Agent ethics course requirement.  While our ethics courses generally cover the same background material each year, the IRS intends for all tax professionals to review the ethics regulations on an annual basis.  In our course system, the course gets a new course number each year.


Description of ethics requirement:

The following excert is taken from the IRS Guidance on Continuing Professional Education for Enrolled Agents FAQs:

Q. If I take more than 2 hours of ethics courses in a year, does it count for the following year ethics requirement?

A. No. Section 10.6(e)(2)(ii) requires - 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. 

Q. I'm trying to find information about what ethics courses qualify for the 2 hours requirement for my renewal?

A. The ethics course should be designed for the tax professional and cover ethical issues that arise in a tax practice. For example, courses that review Treasury Circular 230 would qualify.

Q.  If I obtain excess hours in ethics and/or federal tax law updates, can those hours be counted toward my federal tax law requirement?

A.  Only excess hours in federal tax law updates can be counted toward the federal tax law requirement. Excess hours in ethics and federal tax law cannot be counted toward other categories.

The following is an excerpt from the current Circular 230, which was last revised 08/2011:

IRS Circular 230 course subject matter requirements for enrolled agents

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.

Free Continuing Professional Education course

Our free course doesn't have any strings attachedHave you taken our free one hour tax course yet? This gives you a chance to try our easy course system--and get free continuing education credit in the process.

Our free course is updated annually, so you can retake it each year.  This course has been updated to the 2013-14 tax years.

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 tax courses qualify for EA CPE, as well as our ethics course.

Click on links to choose:

Tax courses using online materials  |  Tax courses using books  |  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!