• Total CPE Requirements: 72 hours over the 3 year cycle
• Annual CPE Requirements: 16 hours

• Total Ethics Requirement: 6 CE Hours
• Annual Ethics Requirement: 2 CE Hours

• 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, 2027.
• TIN or SSNs ending in: 0, 1, 2, or 3 – Enrollment cycle ends March 31, 2028.

It is not recommended to take the same course for credit more than once in a 3-year enrollment cycle.

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 IRS.gov/ptin
3. Complete the Enrolled Agent Renewal Form 8554

• 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.

WebCE reports course completions every business day.

You can view your reported CPE completions by logging into your PTIN account.

• 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.