IRS oversees continuing education requirements and the approval of CE providers for four categories of tax professionals:

• Enrolled Agents
  • 72 hours every three years
    • Obtain a minimum of 16 hours per year (2 of which must be on ethics)
• Enrolled Retirement Plan Agents
  • 72 hours every three years
    • Obtain a minimum of 16 hours per year (2 of which must be on ethics)
• Registered Tax Return Preparers   
  • 15 hours per year (beginning in calendar year 2012) 
    • 2 hours of ethics
    • 3 hours of federal tax law updates
    • 10 hours of other federal tax law
• Registered Tax Return Preparer candidates (provisional PTIN holders who have until 12/31/13 to become RTRPs)
  • 15 hours per year (beginning in calendar year 2012)
    • 2 hours of ethics
    • 3 hours of federal tax law updates
    • 10 hours of other federal tax law

All credits must be obtained from IRS approved CE Providers.

Information for CE Providers

• Apply to become an IRS Approved CE Provider
• Access your CE provider online account
• Frequently Asked Questions

Information for Tax Professionals

• View a list of approved CE providers  
• Frequently Asked Questions
• Additional Guidance on CE for Enrolled Retirement Plan Agents

Information for CE Accrediting Organizations

• Apply to become an IRS CE Accreditor
• Frequently Asked Questions

Additional Resources

• Circular 230
• Revenue Procedure 2012-12

Return to the Return Preparer Requirements Homepage