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IRS Enrolled Agent CPE Requirements

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Current Catalog:

Enrolled Agent CPE Requirements

IRS Provider Number: RPBX8

What are the CPE Requirements for the Enrolled Agent Certification?

  • Total CPE Requirements: 72 hours
  • Annual CPE Requirements: 16 hours

Are there any subject area requirements for IRS Enrolled Agent CPE?

  • Total Ethics Requirement: 6 CE Hours
  • Annual Ethics Requirement: 2 CE Hours
Excess hours in Ethics do not count toward the total requirement.

Can Enrolled Agent CPE courses be repeated?

Courses cannot be taken for credit more than once in a 3-year enrollment cycle.

When does Enrolled Agent CPE have to be completed?

EA Enrollment Year: An enrollment year is defined as the period of January 1st through December 31st each year of an enrollment cycle.
PTINs must be renewed every enrollment year.

EA Renewal Cycle: is every 3 years based on last digit of EA's tax identification number (TIN) or Social Security Number (SSN).

Current Renewals:
  • TIN or SSNs ending in: 0, 1, 2, or 3 – Enrollment cycle ends March 31, 2025.
  • TIN or SSNs ending in: 4, 5, or 6 – Enrollment cycle ends March 31, 2026.
  • TIN or SSNs ending in: 7, 8, 9, or no SSN – Enrollment cycle ends March 31, 2024.

Can Enrolled Agent CPE course hours carry over to the next renewal cycle?

Excess hours earned in a CPE cycle may not be carried forward to a subsequent enrollment cycle.

What is the IRS Enrolled Agent license renewal process?

  1. Complete required CPE hours
    Review the EA CPE credit chart
  2. Renew preparer tax identification number (PTIN) between mid-October – December 31 each year at
  3. Complete the Enrolled Agent Renewal Form 8554

What are the WebCE IRS Enrolled Agent CPE course requirements?

  • WebCE courses are online pre-approved self-study courses with non-monitored open-book final exams. Students should read through course material then complete exam.
  • Passing score: 70%
  • If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

What is the access period for WebCE IRS Enrolled Agent CPE courses?

12 months from the original date of purchase

How often does WebCE report IRS Enrolled Agent CPE course completions?

Every business day.
You can view your CPE completions by logging into your PTIN account.

Does WebCE supply a certificate of completion for IRS Enrolled Agent CPE courses?

Online PDF certificates of completion are available to print immediately after the final exam is passed. Enrolled Agents should keep all certificates of completion for a minimum of 4 years for auditing purposes.

Are there any CPE exemptions?

Reasons for requesting a waiver of continuing education requirements for a renewal cycle
  • Health, which prevented, or will prevent, compliance with the continuing education requirements (Supporting documentation such as a medical certificate must be provided with the request)
  • Extended active military duty (Supporting documentation such as military orders must be provided with the request).
  • Absence from the United States for an extended period of time due to employment or other reasons provided the individual does not practice before the Internal Revenue Service during such absence.
  • Other compelling reasons, which will be considered on a case-by-case basis.
You must submit appropriate documentation, along with the CE Waiver Form to support your request. Waivers will not be granted if you have already completed the required continuing education hours for the cycle.

Who to contact for additional questions

IRS Office of Professional Responsibility

  • PTIN Hotline Phone: 877-613-7846
  • For International Callers: +1-915-342-5655


This information is based on state laws and regulations and is subject to change. WebCE makes every effort to make sure this information is current and accurate, however, WebCE is not engaged in rendering legal or professional advice and shall not be held responsible for inaccuracies contained herein. We urge you to check with your licensing regulator for complete and current information about its licensing rules and requirements.
Last updated on 11/17/2022