An Enrolled Agent is a tax professional who has earned the highest credential that the IRS awards. This license allows the tax professional to have unlimited practice rights before the IRS. This means they can represent a taxpayer on any matter before an IRS office. This includes audits, levies, appeals, and more!
With that level of authority is a higher level of responsibility. The IRS holds Enrolled Agents to a higher standard ethically, with Circular 230. But the IRS also holds Enrolled Agents to a higher standard when it comes to continuing education.
Continuing education(CE) is formal professional development. Tax professional continuing education has a focus on federal tax law. It can be a specific area of code or law, while some CE focuses on annual updates. Continuing Professional Education (CPE) is what Certified Public Accountants take. These courses do not have to be about federal tax law, but they are not always eligible for CE. So it's always good to check with the provider.
For example, there is a good Kentucky annual update that I take each year. For my CPA friends in Kentucky, it counts as an hour for their requirements, but not for mine. I will continue to take it though for my personal education and to make sure I'm updated on what's happening in my state.
As an Enrolled Agent, the IRS requires you to have a minimum of 72 hours every three years, each renewal cycle. Failure to do so without good reason could cause you to lose your license. You must take a least 16 credit hours each year. 2 of these hours must be in ethics.
You can track your CE for the year with your PTIN account. It will list the CE provider, course name, and how many hours it was. There are also categories, so make sure you get those 2 ethics hours in!
The CE that you take must be from an IRS-approved provider. Please note, that this does not mean that the IRS is promoting them. It simply means that they have completed the qualifications to be able to provide CE. All continuing education platforms are not the same. You will not find the same quality of education everywhere.
Keep that in mind when you are searching for classes. The purpose of CE is to enhance your professional knowledge of tax law and how to implement it. It is not something to do for busy work. That's why the cheapest or free CE does not equate to the best. It doesn't mean it's the worst but remember that investing in CE is investing in your craft.
Now It's Your Turn
Stay up-to-date with what's happening in the industry is an important part of what you do as an Enrolled Agent. Especially, with ever-changing tax laws. With the Tax Cuts & Job Act set to expire at the end of 2025 continuing education is going to be even more important.
72 credit hours comes out to an average of 24 hours a year. What are of tax law do you want to learn about next year? Let me know what type of courses you'd like to take in the comments.
What's your plan to stay updated for this upcoming season and year? Failing to plan is planning to fail. It's important to plan your CE out for the year instead of waiting until the last minute and trying to cram it all in before the deadline.
3. Not sure where you can get good CE? Here are a few platforms that I recommend:
You can always check the IRS website for an updated list of IRS-approved continuing education providers if you are unsure about a platform.
If you'd like to know what platforms I will be teaching CE on next be sure to join my e-mail list.
Timalyn S. Bowens EA is America's Favorite EA and Tax Expert who will work hard to find a customized legal solution for you! As an Enrolled Agent licensed through the Internal Revenue Service Timalyn is able to fight the IRS for taxpayers in all 50 states. As the host of Tax Relief with Timalyn Bowens and a YouTube content creator she empowers taxpayers to make educated decisions about their tax situation.
When you are facing questions regarding your personal or business taxes, working with a professional makes all the difference. At Bowens Tax Solutions, we serve our Louisville-area neighbors by providing the tax services and knowledge needed to succeed. We are here to assist you with your tax issues and preventative care. Visit our website at www.bowenstaxsolutions.com for more information.
I am not EA yet but i do appreciate the resources.
I would like to learn more about tax resolution, retirement, and basis- I haven’t done a super deep dive in my studies but it always trips me up business wise. And retirement
I love the resources added to get CE’s. I would also like to add the IRS Tax Forum- because I got like 19 just from that.
I’m not an EA yet, so they aren’t going anywhere- but the information was well worth it. When I do become an EA, do those CE’s count towards it or only the ones I do after I recieve the designation?