Continuing Education (EA Requirements)
Enrolled Agents must complete 72 hours of continuing education every three-year enrollment cycle to maintain their EA license, with a minimum of 16 hours per year including 2 hours of ethics.
Exam Tip
72 hours per 3-year cycle. Minimum 16 hours/year. Must include 2 hours ethics/year. Approved IRS CE providers only. Records kept for 4 years. AFSP participants need 18 hours/year (not EA-specific).
What is EA Continuing Education?
Enrolled Agents must maintain their competency through continuing education (CE) approved by the IRS. Failure to complete CE requirements can result in loss of EA status.
CE Requirements
| Requirement | Details |
|---|---|
| Total per cycle | 72 hours every 3 years |
| Minimum per year | 16 hours |
| Ethics per year | 2 hours (included in 16) |
| CE providers | Must be IRS-approved |
| Record retention | 4 years from completion |
CE vs. AFSP
| Program | Hours | Who |
|---|---|---|
| EA CE | 72 hours / 3 years | Enrolled Agents |
| AFSP | 18 hours / year | Non-credentialed preparers |
Exam Alert
72 hours per 3-year cycle with minimum 16 hours/year and 2 hours ethics/year. CE must be from IRS-approved providers. Records kept for 4 years. Do not confuse EA CE requirements with AFSP requirements (18 hours/year for non-credentialed preparers).
Study This Term In
Related Terms
Enrolled Agent (EA)
An Enrolled Agent is a federally authorized tax practitioner who has earned the privilege of representing taxpayers before the IRS by passing the Special Enrollment Examination (SEE) or through IRS experience.
Circular 230
Circular 230 is the Treasury Department publication that governs the practice of tax professionals before the IRS, establishing standards of conduct, penalties for violations, and rules for written tax advice.
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