Continuing Professional Education
The members of the National Association of Enrolled Agents understand and respect the role that education plays in providing excellent service for clients. Not only do educational seminars provide an important networking opportunity to form important work contacts, they also allow enrolled agents to maintain their expertise with the ever-changing tax code. Continuing education is the only way to manage the complexity of tax legislation.
NAEA requirements for membership exceed the Internal Revenue Service’s standards.
Associates of NAEA are required to meet the same CPE requirements as EA members. Members who have been a member for the preceding five (5) years and are on “inactive retired status” under Circular 230 qualify for Emeritus status. A Member Emeritus is not required to fulfill the requirements for continuing professional education (CPE).
NAEA requires that members attest to the number of CPE hours taken on a yearly basis, as part of the renewal process. The membership year is July 1 through June 30, and so members attest to the hours taken during the previous CPE year on the invoice form. Membership is automatically suspended for non-reporting or non-fulfillment of the CPE requirements. Please refer to the NAEA bylaws for more information on this process.
The CPE requirements for NAEA members are as follows:
- 90 hours per 3-year cycle
- 24 hours minimum per CPE year
Although it is our intent that all members meet the 30 hours of CPE required per year, NAEA recognizes that there are times when this is impossible. NAEA does not allow hours to be applied from one 3-year cycle to another. Therefore, NAEA offers some flexibility with regard to hours earned within a cycle to assist members maintain compliance. The policy is as follows:
Carry Back – Members who earn less than 30 hours but at least 24 hours, the missing CPE hours may be earned during the next CPE year and “carried back” to the previous year. A member may only carry back one year in the 3-year cycle.
Carry Forward – Members may not claim more than 30 hours in a year, with the intention of lessening the requirement for the next year.
For those members with extenuating circumstances, a one-time CPE waiver can be submitted to the NAEA Board of Directors. For more information on the waiver, please contact NAEA’s Membership Department
Enrolled agents who receive their cards during the middle of a three year cycle must complete at least 2 hours of CPE per month for the first year of the cycle in which he/she is an EA. Enrollment in any part of the month (i.e., January 31 or February 28) is considered enrollment for the entire month. New members are also required to earn the pro-rated number of CPE hours through the first CPE year, as well as meeting the requirement for the years remaining in the cycle.
To qualify as continuing education, a course of learning must be a qualifying program designed to enhance professional knowledge in Federal taxation or Federal tax related matters. NAEA follows the guidelines provided by IRS on this matter.
Renewing with the Internal Revenue Service
IRS requirements for continuing professional education differ from NAEA’s requirements.
In order to maintain the license, enrolled agents must complete 72 hours within a 3 year cycle based on the last digit of their social security number. The IRS enforces a 16 hour minimum per year, and requires 2 hours of Ethics per year.
IRS Continuing Professional Education Credits
The Texas Society of Enrolled Agents is recognized and approved by the Internal Reveue Service Office of Professional Responsibility as a qualified sponsor of continuing professional education.
The Texas Society of Enrolled Agents is registered with the Texas State Board of Accountancy as a sponsor of continuing professional education.
The National Association of Enrolled Agents Education Foundation (NAEA-EF) Scholarship Program has an opportunity to award scholarships to both current and aspiring enrolled agents.
NAEA-EF also awards scholarships for the Special Enrollment Examination (SEE) preparation courses offered by NAEA state affiliates or local chapters. SEE preparation courses must be taught by members who have both the knowledge and experience to teach such courses. Consideration will be given to applicants who are applying from states without access to an NAEA state affiliate or local chapter.
Please read the instructions carefully and return the completed application to NAEA. Upon receipt, the NAEA staff will remove all identification and forward your anonymous application to the Scholarship Committee for consideration.
Please feel free to copy and pass along the SEE preparation and/or the NTPI scholarship application(s) to others who are interested in becoming tax professionals or enhancing their status as enrolled agents.
For any further questions please contact NAEA.
The NAEA Scholarship Program is funded by member contributions, the CSEA/NAEA Online Auction and by contributions from partner organizations such as Quickfinder and The Tax Book.
If you’re interested in making a contribution to NAEA’s scholarship program, please use the NAEA Contribution Form in the related links box.