Continuing Education for Tax Professionals
IRS oversees continuing education requirements and the approval of CE providers for four categories of tax professionals:
Enrolled Agents
72 hours every three years
- Obtain a minimum of 16 hours per year (2 of which must be on ethics)
Enrolled Retirement Plan Agents
72 hours every three years
- Obtain a minimum of 16 hours per year (2 of which must be on ethics)
Registered Tax Return Preparers
15 hours per year (beginning in calendar year 2012)
- 2 hours of ethics
- 3 hours of federal tax law updates
- 10 hours of other federal tax law
Registered Tax Return Preparer candidates (provisional PTIN holders who have until 12/31/13 to become RTRPs)
15 hours per year (beginning in calendar year 2012)
- 2 hours of ethics
- 3 hours of federal tax law updates
- 10 hours of other federal tax law
All credits must be obtained from IRS approved CE Providers.
Information for CE Providers
- Apply to become an IRS Approved CE Provider
- Access your CE provider online account
- Frequently Asked Questions
- Contact the IRS CE Provider Helpline
- CE Provider Update: conference call notes from June 5 and 7, 2012 (pdf)
- CE Provider Update: conference call notes from September 11 and 13, 2012 (pdf)
Information for Tax Professionals
- View a list of approved CE providers
- Frequently Asked Questions
- Additional Guidance on CE for Enrolled Retirement Plan Agents
Information for CE Accrediting Organizations
Additional Resources
Return to the Return Preparer Requirements Homepage