Last reviewed 2026-07-16. Plain-language summary, not legal advice — confirm current rules at IRS.gov.
Enrolled Agent (EA) CPE Requirements
72 hours of continuing education every 3-year enrollment cycle, with a minimum each year. EAs are licensed by the IRS, so the rule is federal and the same in every state.
- Total hours: 72 hours per 3-year enrollment cycle
- Annual minimum: 16 hours per year (including the 2 ethics hours)
- Ethics: 2 hours of ethics or professional conduct every year
- Provider requirement: Courses must be from an IRS-approved continuing education provider and reported under your PTIN
- Renewal timing: Enrollment renews on a 3-year cycle set by the last digit of your SSN; the renewal window runs Nov 1 – Jan 31
- First cycle: Newly enrolled EAs prorate at 2 hours of CE per month enrolled, including 2 ethics hours per year
Important: Only CE from an IRS-approved provider counts, and hours must be reported to the IRS under your PTIN. Keep your completion certificates for four years.
How CPE Options helps
CPE Options is mobile-first self-study: take IRS- and board-aligned courses on any device, pass the exam, and download your certificate the same day. Our free Compliance Manager tracks your hours, ethics, and deadline automatically. Browse courses →
