Enrolled Agents Ethics - Continuing Education (CE)

All enrolled agents are required to complete 2 hours of ethics continuing education each calendar year for a total of 6 hours over their three year cycle.

An individual who receives initial enrollment during an enrollment cycle must complete 2 hours of ethics or professional conduct for each enrollment year during the enrollment cycle. Enrollment for any part of an enrollment year is considered enrollment for the entire year. An individual who receives initialenrollment during an enrollment cycle must complete2 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.

A minimum of 16 total hours of continuing education credit, including 2 hours of ethics or professional conduct, must be completed during each enrollment year of an enrollment cycle. If you complete more than 2 hours of ethics continuing education in a year, you can apply those hours to your 16 hour requirement. A minimum of 72 hours of continuing education credit must be completed during each three year enrollment cycle. For more detailed information, please check the IRS Circular 230.

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