Enrolled Agents who applied during an enrollment cycle are required to complete 2 hours of CPE per month enrolled, including 2 hours of Ethics per year.
- For example, If an agent is enrolled in year 2 of an enrollment cycle in May, they are required to complete 2 hours of qualifying education credits for each month (May (2), June (2), July (2), August (2)…etc. until the end of the enrollment year(s); in addition to completing 2 hours of ethics or professional conduct credits for each year. Your result would be, 40 hours of CE credits with 4 hours of ethics credits for the enrollment cycle.
Please refer to the attached
CPE credit chart for additional information about calculating required CPE hours.
Enrolled Agents who have re-taken and passed the Special Enrollment Examination since their last renewal are only required to take 16 hours of CPE, including 2 hours of ethics, during the last year of their enrollment cycle.