10 Things to Maintain for Enrolled Agent CE Requirements

For tax professionals holding the prestigious Enrolled Agent (EA) credential, staying compliant isn’t just a checkbox—it’s part of your professional integrity. The IRS-mandated Enrolled Agent CE requirements exist to ensure you’re always operating with the most current knowledge of U.S. tax code and regulations.

Whether you're a newly licensed EA or a seasoned pro managing hundreds of clients, this guide breaks down 10 essential things you need to maintain to meet your Enrolled Agent CE requirements—without last-minute stress.

1. Understand the Annual Hour Requirement

Every Enrolled Agent is required to complete 72 hours of Continuing Education (CE) every three years, with a minimum of 16 hours per year. Among those 72 hours, at least 6 hours must be in ethics.

That’s not just a guideline—it’s a hard requirement. Missing even a few hours can put your renewal in jeopardy.

🔁 Breakdown Per Year:

Minimum Total: 16 hours

Minimum Ethics: 2 hours/year

Three-Year Cycle Total: 72 hours

2. Choose IRS-Approved Providers Only

Not all CE providers are created equal. To ensure your hours count, always take CE from IRS-approved providers. You can verify a provider’s status via the IRS Return Preparer Office, which are fully compliant and automatically report your credits to the IRS.

✅ Pro Tip: Avoid relying on certificates from unverified sources—they won’t be accepted by the IRS, even if the content is high-quality.

✅ Bonus Tip: You can find trusted, IRS-approved EA CE courses on MYCPE ONE with automatic credit tracking.

3. Track Your Progress with Digital Tools

One of the most common pitfalls EAs face is poor tracking. Scrambling during renewal season to find certificates, emails, or proof of attendance? That’s a productivity killer.

Use tools that automatically track and report your CE credits, like MYCPE ONE’s dashboard, which links directly with IRS records. This saves you time, reduces paperwork, and gives peace of mind during audits.

4. Stay Updated on IRS Changes

CE content is only valuable when it reflects the latest tax law changes. For example, major updates like the Inflation Reduction Act and evolving 1099-K thresholds impacted how professionals advised clients in 2024.

When choosing your courses, confirm that they include 2025 updates and reflect current real-world challenges.

5. Balance Between Tax Law and Ethics

While many professionals load up on tax law topics, don’t forget that ethics is a mandatory component. The IRS expects EAs to complete 2 hours of ethics annually, and your certification renewal depends on it.

Consider topics like:

• Circular 230 compliance
• Client confidentiality issues
• Ethical dilemmas in representing taxpayers

All of these count toward your ethics requirement and keep your professional compass aligned.

6. Diversify Your Learning Formats

Not everyone learns best the same way. Fortunately, CE courses come in various formats:

On-Demand Webinars: Learn at your pace

Live Webinars: Real-time interaction

Self-Study PDF Courses: Great for review & note-taking

Platforms like MYCPE ONE offer flexibility across formats so you can earn CE hours around your schedule—even during tax season crunch time.

7. Leverage Specialty Topics

Not all CE needs to be about the Form 1040. EAs working with specific industries or clients can—and should—pursue niche topics that make their practice more valuable.

Courses on real estate taxation, cannabis industry compliance, or cryptocurrency reporting are not just trendy—they’re essential for modern tax pros. You can fulfill your EA CE requirements while leveling up your niche expertise.

8. Avoid Procrastination—Set Monthly Goals

Waiting until the last quarter to chase CE hours? That’s a recipe for panic and poor course selection. Break your 16-hour yearly target into monthly goals—just 1.5 hours a month keeps you on track.

Set recurring calendar reminders or subscribe to monthly CE email alerts from providers like MYCPE ONE. They even group courses into curated bundles for easy completion.

9. Don’t Confuse EA CE with CMA or Other CPE Requirements

If you also hold other certifications like CMA (Certified Management Accountant), note that their CPE requirements differ significantly.

• CMA CPE Courses focus more on finance, strategy, and management accounting
• EA CE Requirements are IRS-driven and tax-specific

While some crossover exists, ensure that any course you take counts toward the license you're renewing.

Example: A financial planning course may qualify for CMA CPE but not for your Enrolled Agent CE unless tax implications are covered.

10. Keep Documentation for 4 Years

Even if your CE provider reports your credits, the IRS recommends you keep a record of CE completion certificates for at least four years.

Create a digital folder (e.g., “EA CE 2025”) and store:

• Course certificates
• Course outlines
• Instructor bios
• Proof of attendance

This makes IRS audits smooth and protects you from any discrepancies in reporting.

Final Thoughts

The Enrolled Agent CE requirements are more than just a bureaucratic hurdle—they're a chance to stay sharp, evolve with tax law, and differentiate yourself from less credentialed tax preparers.

And with tools like MYCPE ONE, meeting those requirements is streamlined, flexible, and worry-free. Whether you’re planning ahead or playing catch-up, the platform’s built-in tracking and IRS integration help you stay focused on what really matters—delivering better results for your clients.

FAQs

Q: Can I complete all 72 CE hours in one year?

Yes, but the IRS still requires a minimum of 16 hours per year, so you’ll need to spread your CE across all three years.

Q: Are self-study courses acceptable?

Yes, if the provider is IRS-approved. Self-study is a popular choice for busy tax professionals.

Q: What happens if I don’t meet EA CE requirements?

Failure to comply may result in your EA status being inactivated or revoked. Always confirm your CE completion and IRS reporting status.