IRS oversees CE 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
- Continuing education currently is not required.
All credits must be obtained from IRS-approved CE providers. |
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