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IRS Continuing Ed Info

IRS Enrolled Agent CE Requirements

Enrolled Agents are required to take 72 hours of continuing education during the 3-year enrollment cycle, and at least 16 hours for each respective year to maintain their EA license. These 16 hours must include at least 2 hours of enrolled agent ethics or professional conduct education. FFA recommends taking 24 hours annually to meet 3 year IRS requirements. The continuing education (CE) requirements are pro-rated if enrollment occurs in the middle of an enrollment cycle, at a rate of 2 hours required education for each month or part of a month enrolled.

Qualifying tax CE programs must meet certain standards. A qualified sponsor must run all CE programs. They must require attendance and must issue a certificate of attendance. The instructor’s background, experience, education, and training should be appropriate for the subject matter. The course must provide a written outline, textbook, or suitable electronic educational materials. Self-study courses (including on-line, correspondence and recorded program courses) do meet this standard if they require registration by the participant, provide a means of measuring completion such as a written test, provide an EA certification of successful completion of said test, and provide a written outline, textbook or acceptable electronic substitutes.

For information regarding the new Annual Filing Season Program (AFSP) and how Lambers can assist you Click Here

California CTEC CE Requirements

Professionals in California who are a CTEC registered tax preparer (CRTP) must fulfill a minimum of 20 hours continuing education (CE) from a IRS/CTEC approved provider, which must include 15 hours of federal tax curriculum (which includes 2 hours of ethics) and 5 hours of California tax curriculum.

Maryland CE Requirements

The State of Maryland has specific CE Requirements for Tax Preparers. According to Maryland Department of Licensing:
Basic Requirement:

  1. A renewal applicant shall complete at least 16 hours of qualifying continuing education for each 2-year registration term.
  2. A minimum of 4 hours of the continuing education for each 2-year registration term shall be in Maryland tax-related subjects.
  3. The Board may accept continuing education hours approved by the Internal Revenue Service.
  4. Continuing education hours earned in excess of the 16 hours for a 2-year registration term shall

Please check with the Maryland Department of Labor, Licensing and Regulation for more information.

Oregon CE Requirements

Tax preparers and tax consultants are required to complete 30 hours of continuing education related to tax law and tax preparation per year, at least two hours of which must be related to ethics or professional conduct. Continuing education must be completed during the 13 months prior to each license year. The same class may not be counted toward two different renewals.

License Type License Renewal Date CE Completion Period
Consultant June 1, 2016 May 1, 2015 – May 31, 2016
Preparer October 1, 2016 September 1, 2015 – September 30, 2016

Licensees attest on the renewal form that they completed the required continuing education. The Board audits licensees on a random basis to verify compliance with continuing-education requirements (OAR 800-015-0015). Continuing education is waived for the first renewal of a tax preparer or tax consultant license.

Tax courses, seminars and webinars acceptable for continuing education are offered by community colleges, industry associations, company schools, and private firms in Oregon. Continuing-education credit will be accepted only if sponsors and course material comply with OAR 800-015-0010, OAR 800-015-0020 and OAR 800-015-0030.

Acceptable continuing education is that which contributes directly to the expertise of the individual in the preparation of income tax returns, and is presented by a sponsor who meets the requirements of all Rules.

Correspondence and self-study courses must be Board approved if not already approved by the California Tax Education Council (CTEC), Internal Revenue Service (IRS), National Association of State Boards of Accountancy (NASBA), or courses by such other sponsors as may be approved by the Board.
Please Download the Oregon General Booklet on Exams for more information.

New York CE Requirements

The State of New York has specific continuing education requirements for tax preparers who prepare New York State tax returns. New York does not have a federal requirement. Participation in any Federal Program such as Annual Filing Season Program is at the preference of the Tax Preparer. IRS CE does not count towards New York State Preparation credits. Please visit the New York State Website for Information.