Almost every credential that requires continuing education also requires ethics. The rules differ by credential and, for CPAs, by state. Here is a quick guide.
CPAs
Each state board sets its own rules. Many states require an ethics course in each reporting cycle, and some require a state-specific ethics course approved by the board. For example, Ohio requires 120 hours every three years, including a board-approved Ohio professional standards and responsibilities course. Always check your board’s current rules for your reporting period.
Enrolled agents
EAs need at least 72 hours every three-year cycle and at least 16 hours each year, including 2 hours of ethics every year, from an IRS-approved continuing education provider.
Annual Filing Season Program
AFSP participants generally complete 18 hours each year: 10 hours of federal tax law, 2 hours of ethics, and the 6-hour Annual Federal Tax Refresher course with a comprehension test.
CFP® professionals
CFP Board requires 30 hours every two years, including 2 hours of CFP Board-approved ethics.
Tips
- Ethics hours often have to come from specific approved courses, so check approval before you buy.
- Add your license to the compliance dashboard to see what is still due.
Sources: IRS enrolled agent continuing education FAQs. CPA and CFP requirements change; confirm with your board.