Enrolled Agent Renewal Requirements: A Comprehensive Guide
WebCE Staff
By
September 10, 2025
The Enrolled Agent is the IRS’s highest credential and serves as a way for tax professionals to set themselves apart with a higher professional standard. But maintaining that elite status means navigating the complex, often confusing, world of Continuing Professional Education (CPE). Questions like "How many hours do I really need this year?", "What's my actual deadline?", and "What courses will even count?" are enough to give anyone compliance anxiety.
Consider this your definitive guide. We’re here to demystify the entire EA renewal process, breaking down the core requirements, explaining renewal cycles, and answering the most frequently asked questions about the process. By the end of this article, you’ll have a clear, actionable roadmap to stay compliant and confident in your professional standing.
Your 3-Step Renewal Checklist
Complete required CPE hours.
Renew PTIN between mid-October and December 31 each year at IRS.gov/ptin.
Complete the Enrolled Agent Renewal Form 8554.
CPE Requirements for Enrolled Agents
Enrolled agents need 72 hours of continuing professional education (CPE) with at least 6 hours in ethics during every three-year enrollment cycle. Each year, enrolled agents are required to complete at least 16 hours of CPE, 2 hours of which must be ethics.
Here’s the full breakdown:
Full CPE Requirement: 72 Hours completed over three years, with at least 6 hours of ethics (or 66 hours of qualifying CE and 6 hours of ethics).
Annual Minimum: 16 Hours between January 1 and December 31, with at least 2 hours of ethics.
NOTE: New enrollees may not need to complete all 16 hours or all 72 hours, depending on what month of the year they enroll during the enrollment period. For more information, see the Frequently Asked Questions below.
Understanding Your Enrollment Cycle
An enrollment year is defined as January 1 through December 31 each year of an enrollment cycle. Preparer Tax Identification Numbers (PTINs) must be renewed every enrollment year.
The EA Renewal Cycle is every 3 years based on last digit of an EA's tax identification number (TIN) or Social Security Number (SSN).
Current Renewals:
TIN or SSNs ending in: 4, 5, or 6 – Enrollment cycle ends March 31, 2026.
TIN or SSNs ending in: 7, 8, 9, or no SSN – Enrollment cycle ends March 31, 2027.
TIN or SSNs ending in: 0, 1, 2, or 3 – Enrollment cycle ends March 31, 2028.
What Qualifies as Enrolled Agent Continuing Professional Education?
As you complete CPE, be aware of the following restrictions.
Use an IRS-Approved CPE Provider
Only IRS-Approved CPE Providers like WebCE can offer and report EA CPE to the IRS. Always verify your chosen educational partner is on the list of IRS-Approved Continuing Education Providers. EA CPE courses from providers not on this list will not be accepted by the IRS.
Look for the “IRS Approved Continuing Education Provider” logo, like the one on WebCE’s EA CPE catalog.
No Repeated Courses
CPE courses cannot be taken for credit more than once in a 3-year enrollment cycle.
Frequently Asked Questions
How many CPE hours do EAs need?
EAs need 72 hours every 3 years, with a minimum of 16 hours per year. At least 2 hours each year must be in ethics for a total of 6 hours as part of the overall 72-hour requirement.
What about my first year as an EA? Are the rules different?
Yes. The CE requirement differs for newly enrolled EAs applying for their first renewal because they will not have been enrolled for all three years of the cycle. This also means the 16-hour annual minimum may not apply to them. However, the 2 hours of ethics is required for new enrollees during their first year (and every subsequent year).
In short, the IRS requires “two hours of qualifying continuing education credit for each month enrolled during the enrollment cycle.” In other words, the CPE requirement your first year is prorated using the following formula:
(Number of Months Enrolled) x 2 = Total CE Hours Required
For example, let’s say you enrolled on September 29, 2025. September is your first month. For each month of the year, you’ll need to complete 2 CE hours. That’s 2 CE hours for September (2), October (2), November (2), and December (2)—four months at 2 CPE hours each month for a total of 8 CE hours required your first enrollment year.
To help new enrollees determine how many CE hours they need, the IRS created a calendar of CE Requirements for an Enrollee’s First Renewal Cycle, which lists required hours based on when an EA enrolls (including 2 hours of ethics).
Can I carry over extra CPE hours to the next year?
No. The IRS does not allow carrying over extra CPE hours. You must meet the 16-hour minimum each year. Any hours completed beyond this 16-hour annual requirement will count toward the total 72-hour requirement for an enrollment cycle, but do not reduce next yar’s 16-hour minimum.
How do I report my completed CPE hours to the IRS?
You do not. Your IRS-Approved CPE Provider, like WebCE, is responsible for reporting your completed hours. WebCE reports CPE completions every business day. You can view your CPE completions by logging into your PTIN account.
You are, however, responsible for maintaining your own records. Enrolled Agents should keep all certificates of completion for a minimum of 4 years for auditing purposes.
What happens if I miss my CPE deadline?
Missing the CPE deadline triggers a process within the IRS to determine if the EA in question should be moved to an inactive roster of individuals ineligible to practice before the IRS or as an EA.
The IRS sends a notice of non-compliance explaining what you’re missing.
You have 60 days to respond with the missing information or an explanation for noncompliance.
The IRS makes a final decision, either accepting the information and marking you compliant or sending a notice of denial of renewal.
(Optional) You can protest the denial if you respond within 30 days of the notice of denial.
IRS places you on the inactive roster if you do not respond in time or your renewal is ultimately denied.
Reinstatement from inactive status requires an application for renewal as well as proof you have now completed all the required CPE hours for the cycle you originally missed. This overdue CPE cannot be used toward your current enrollment cycle requirements.
Are there any CPE exemptions?
There are a few reasons for requesting a waiver of continuing education requirements for a renewal cycle:
Health, which prevented, or will prevent, compliance with the continuing education requirements (Supporting documentation such as a medical certificate must be provided with the request)
Extended active military duty (Supporting documentation such as military orders must be provided with the request).
Absence from the United States for an extended period of time due to employment or other reasons provided the individual does not practice before the Internal Revenue Service during such absence.
Other compelling reasons, which will be considered on a case-by-case basis.
You must submit appropriate documentation, along with the CE Waiver Form to support your request. Waivers will not be granted if you have already completed the required continuing education hours for the cycle.
Renew with Confidence
Navigating your EA renewal is straightforward when you have a clear plan. It all comes down to knowing your numbers—72 hours per cycle, 16 hours annually, and 2 hours of ethics each year—and understanding your personal deadline.
Now that you have the roadmap, the final step is choosing a trusted, IRS-approved educational partner.
Take the guesswork out of your CPE. WebCE offers a comprehensive catalog of courses designed specifically for Enrolled Agents. From the latest federal tax law updates to mandatory ethics, we have everything you need to fulfill your requirements efficiently.
Explore our comprehensive EA CPE Course Catalog or call our award-winning Support Services at 877-488-9308 to help you renew with the confidence you deserve.