IRS continuing education
Enrolled Agent CE Requirements
Checked against the IRS's published requirements. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Enrolled agents must complete 72 hours of IRS-approved continuing education in each 3-year enrollment cycle, with at least 16 hours every year, 2 of them in ethics. The cycle is set by the last digit of your Social Security number, and renewal is filed on Form 8554 between October 1 and January 31 of the cycle's final year.
- Per cycle
- 72 hrs
- 66 qualifying + 6 ethics
- Per year
- 16 hrs
- 2 in ethics
- Cycle
- 3 years
- by last SSN digit
- Renewal
- Form 8554
- October 1 and January 31
How many CE hours do enrolled agents need?
Enrolled agents must complete 72 hours of continuing education in every 3-year enrollment cycle: 66 hours of qualifying federal tax courses and 6 hours of ethics.
What is the annual minimum, and how much must be ethics?
At least 16 hours must be earned in each year of the cycle, and 2 of those must be ethics. The annual minimum keeps the 72 hours from being left to the final year.
How does the three-year enrollment cycle work?
The IRS assigns the 3-year enrollment cycle by the last digit of your Social Security number. Renewal is filed on Form 8554 between October 1 and January 31 of the cycle's final year.
| SSN ends in | Renewal window opens | Renew by |
|---|---|---|
| 0, 1, 2 or 3 | October 1, 2027 | January 31, 2028 |
| 4, 5 or 6 | October 1, 2028 | January 31, 2029 |
| 7, 8 or 9 | October 1, 2026 | January 31, 2027 |
What if I was enrolled partway through a cycle?
An enrolled agent in a first, partial enrollment cycle must complete two hours of qualifying continuing education for each month enrolled, including two hours of ethics each year. Courses taken before the month of enrollment do not count. The IRS prints the exact hour count for every enrollment month in Publication 5186, linked under Sources below.
Do extra hours carry over or count toward other categories?
Only excess hours in federal tax law updates can be counted toward the federal tax law requirement. Excess hours in ethics or federal tax law cannot be counted toward other categories.
Do enrolled agents need Qualified Retirement Plan Matters hours?
No. Qualified Retirement Plan Matters is a separate IRS continuing-education category (program code Q), and enrolled agents are not required to complete any of it. Under Circular 230 Section 10.6(f)(1), an enrolled agent's hours must enhance professional knowledge in Federal taxation or Federal tax related matters; qualified retirement plan matters is the category that earns credit for an Enrolled Retirement Plan Agent (ERPA), a separate credential with its own renewal cycle.
What if I cannot complete the hours?
An enrolled agent who cannot complete the requirement may ask for a waiver under Section 10.6(i) of Treasury Department Circular 230.
Does Pacific CPE count toward IRS CE?
Pacific CPE is an IRS-approved continuing education provider (Provider #TJTMJ). Completed courses are reported to the IRS every business day. The IRS matches credit to you by PTIN, so the PTIN on your Pacific CPE account must match your IRS record exactly, or the hours will not post.
For the 2-hour annual ethics requirement, Pacific CPE offers Frivolous Tax Arguments and Scams, Ethical Dilemmas for Accountants, IRS Circular 230 and SSTS.
Sources
- IRS, FAQs on enrolled agent continuing education requirements · IRS page updated September 20, 2025
- IRS, Maintain your enrolled agent status · IRS page updated July 28, 2026
- IRS Publication 5186, CE requirements chart for enrollment renewal (newly enrolled agents) · IRS page updated February 26, 2026
- Treasury Department Circular 230, Section 10.6 (renewal and continuing education) · IRS page updated June 30, 2014
Every figure on this page was checked against the IRS pages listed above. Verified by Pacific CPE on September 4, 2026. The pages are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Rules change. If you find a difference, tell us and we will re-check the sources.