CE rules
Per cycle
72 hours
3 years
Per year
16 hours min.
incl. 2 ethics
Providers
IRS-approved only
Renewal form
Form 8554
Records
Keep 4 years
after renewal
Prep course - emailed to you
EnrolledAgentKit All 3 Parts Prep Course
$39 one-time, 12 months
- 902 original questions, all 3 SEE parts
- Cited explanations + a study plan
- 12 months + free extension, emailed after purchase
Get the prep course - $39
Your course access is emailed to you after purchase. 14-day money-back guarantee. Refund policy
Newly enrolled
In your first, partial cycle you need 2 hours of CE for each month you are enrolled, including 2 hours of ethics each year. The renewal cycle you fall into depends on the last digit of your SSN.
If you do not renew
An EA who does not renew or meet CE is placed in inactive status and cannot practice before the IRS until the requirements are met.
Not enrolled yet?
Pass the three SEE parts first. $39 covers all three.
Your course access is emailed to you after purchase. 14-day money-back guarantee. Refund policy
Frequently asked questions
Do enrolled agents need ethics CE?
Yes, 2 hours per year as part of the 16-hour annual minimum.
Can I use any CE course?
Only courses from IRS-approved CE providers count for EA renewal.
Sources
- IRS - Enrolled agent continuing education (accessed 2026-09-23)
- Treasury Department Circular No. 230 (31 CFR Part 10) (accessed 2026-09-23)
- IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)