Enrolled Agents (EAs) are a type of tax advisor who is a federally authorized tax practitioner empowered by the U.S. Department of the Treasury.
1. EAs must obtain:
- 72 hours of continuing education every three year cycle.
- A minimum of 16 hours per year, two of which must be on ethics.
- If your initial enrollment occurs during an enrollment cycle, you are required to complete 2 hours of qualifying continuing education credits per month AND 2 hours of ethics or professional conduct credits per year. When your new enrolment cycle begins, you will be required to satisfy the full 72-hour continuing education credit requirement.
2. Enrolled agents must use an IRS approved CE provider.
3. Any programs you've taken from an IRS-approved CE Provider will be reported to the IRS by the Provider. You will be able to view your completed CE credits through your online PTIN account.