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Continuing Education for Tax Professionals

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


Information for Tax Professionals


Information for CE Accrediting Organizations


Additional Resources

Return to the Return Preparer Requirements Homepage

Page Last Reviewed or Updated: 2012-10-04