Enrolled agent continuing education and renewal

Enrolled agents must complete 72 hours of continuing education per three-year enrollment cycle, at least 16 hours every year including 2 hours of ethics, from IRS-approved CE providers, and renew enrollment on Form 8554.

Updated 2026-09-23 · 3 sources · By the EnrolledAgentKit team

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

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. $149 covers all three.

Get all 3 parts - $149

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)