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How many CE hours does an enrolled agent need?
An enrolled agent needs 72 hours of continuing education in each full three-year cycle, the IRS says. If you enrolled partway through a cycle, you do 2 hours of qualifying CE per month and 2 hours of ethics per year until your new cycle begins. In a full cycle, the IRS also asks for a minimum of 16 hours per year.
By State Cert GuideChecked against the sources listed below.
The steps, in order
Find your renewal cycle
Your cycle sets the three-year window
Take hours every year
At least 16 hours per year
Include the ethics hours
6 hours across the cycle
Keep your records
Keep the records the IRS lists
Decision steps: find your renewal cycle, take a few hours each year, include the ethics hours, and keep your records.
What the rule says
How many hours do I need?
72 hours in a full cycle. The IRS says 66 of them are qualifying CE.
How many are ethics?
6 of the 72 hours. The IRS says to obtain 72 hours, 66 of them qualifying CE and 6 of them ethics, every three years based on your renewal cycle.
What if I enrolled partway through a cycle?
The IRS says you complete 2 hours of qualifying CE per month and 2 hours of ethics per year. When your new enrollment cycle begins, you must satisfy the full 72-hour requirement.
Can I save it all for the last year?
No. The IRS says to obtain a minimum of 16 hours per year, and 2 of those hours must be on ethics.
Do courses from before I enrolled count?
The IRS says CE courses taken before the month you became an enrolled agent do not count.
Can extra ethics hours count toward tax law updates?
No. The IRS says excess ethics hours cannot be applied to your federal tax or federal tax law update CE requirement.
Where people go wrong
- You enrolled partway through a cycle and plan for all 72 hours at once.
- You take a course before the month you became an enrolled agent and expect it to count.
- You wait for the last year to take the hours. The IRS asks for a minimum each year.
- You count extra ethics hours toward the tax law update requirement.
Questions
How do I know a provider is approved?
The IRS says to look at its public listing of approved providers. It also says all approved providers are issued a Provider Number from the IRS.
How long do I keep my CE records?
The IRS says preparers must keep CE records for four years.
Do I send my certificates to the IRS?
No. The IRS says any programs you take from an IRS-approved CE provider are reported to the IRS by the provider.
What does the provider need from me?
Your correctly spelled name and your PTIN, the IRS says.
How do I find my renewal cycle?
The IRS says the renewal cycle is generally every 3 years, based on the last digit of your SSN.
Your next step
Read the IRS page on keeping your enrolled agent status.
Sources we read
- www.irs.gov › maintain your enrolled agent status · read Nov 13, 2026
- www.irs.gov › faqs enrolled agent continuing education requirements · read Nov 13, 2026
Who publishes this guide
State Cert Guide is an independent guide to what each state requires. If a fact on this page is wrong, tell us and we fix it.