Enrolled Agent Continuing Education Courses

October 8, 2021 by TxSEA
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Individuals who take the necessary steps to become an Enrolled Agent must adhere to ethical standards and complete 72 hours of continuing education (CE) courses every three years. A minimum of 16 hours must be earned per year, two of which must be focused around ethics. Enrolled agents must use an IRS approved CE provider for these credits to be counted.

Becoming a member of TxSEA helps EAs reach their highest potential and continue growing in their field. You will have the opportunity to network with other tax professionals in your state and local area, have a group to discuss new tax laws and policies with as they arise, and have many opportunities to stay track with CE credits.

TxSEA offers online and in-person webinars that are designed to help you improve your business and stay up to date with your licensing. We work with the National Association of Enrolled Agents to help spread information and promote opportunities they provide for all EAs.

 

What Is The Role of An Enrolled Agent?

An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through experience as a former IRS employee.

Enrolled agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every three years.

Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.

 

What Are The Record Keeping Requirements for EAs and ERPAs?

Preparers must retain the following records for four years:

  • The name of the CE Provider organization;
  • The location of the program;
  • The title of the program, approval number received for the program, and copy of the program content;
  • Written outlines, course syllabi, textbook, and/or electronic materials provided or required for the program;
  • The date(s) attended;
  • The credit hours claimed;
  • The name(s) of the instructor(s), discussion leader(s), or speaker(s), if appropriate; and
  • The certificate of completion and/or signed statement of the hours of attendance obtained from the continuing education provider

 

I applied during an enrollment cycle, how many continuing education credits must I complete?

If your initial enrollment occurs during an enrollment cycle, you are required to complete 2 hours of qualifying continued education credits per month AND 2 hours of ethics or professional conduct credits per year. When your new enrollment cycle begins, you will be required to satisfy the full 72-hour continuing education credit requirement.

Example: If you enroll in year 2 of an enrollment cycle in May, you are required to complete 2 hours of qualifying education credits for each month (May (2), June (2), July (2), August (2)…etc. until the end of the enrollment year(s); in addition to completing 2 hours of ethics or professional conduct credits for each year. Your result would be, 40 hours of CE credits with 4 hours of ethics credits for the enrollment cycle.

Why Join TxSEA?

TxSEA makes it easy for enrolled agents in Texas to stay on top of the credits they need to maintain their licensing, as well as provides an opportunity for networking with other EAs in their local area. This can provide helpful information and leads to tax professionals working as enrolled agents today.

 

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