Enrolled Agent Continuing Education: CPE Requirements and Free Options

2026-07-08

Last reviewed: July 9, 2026. This article reflects current IRS rules and EA exam requirements as of this date.

Once you pass the SEE and become an Enrolled Agent, the learning doesn't stop. Here's exactly what you need to maintain your EA status.

CPE Requirements at a Glance

Requirement	Details
Total hours	72 per 3-year enrollment cycle
Annual minimum	16 hours per year
Ethics	2 hours per year (included in the 16)
Enrollment cycle	Based on your SSN. ends on your renewal date
Reporting	Self-report on Form 8554 at renewal

The IRS audits CE compliance. If you can't prove you completed your hours, your enrollment can be suspended.

What Counts as CPE?

Qualifying CE must be from an IRS-approved provider and cover federal taxation or ethics. Qualifying topics include:

Federal tax law updates
Tax preparation and planning
IRS practice and procedure
Ethics (Circular 230, professional conduct)
Enrolled agent exam preparation courses (if they cover federal tax topics)

Activities that don't count: state tax topics, general business courses, marketing, software training.

Free CPE Options

Yes, you can complete all 72 hours for free. Here's where:

IRS Nationwide Tax Forums. Annual events offering up to 18 CPE credits. Free or low-cost registration. Sessions cover upcoming tax law changes, practice management, and ethics.

IRS Webinars. The IRS hosts free webinars throughout the year on specific tax topics. Each webinar typically awards 1-2 CPE credits. Check the IRS Tax Professionals page for the schedule.

Tax Software Provider Webinars. Companies like Drake, TaxSlayer, and Intuit host free CPE webinars for their users. Even if you don't use their software, many are open to all tax professionals.

Professional Organizations. NAEA (National Association of Enrolled Agents) and state CPA societies offer free or low-cost CPE to members. Membership fees ($200-400/year) often pay for themselves in free CPE access.

Paid CPE Providers. If you need to fill gaps, providers like CPE Link, Surgent CPE, and Checkpoint Learning offer individual courses for $50-200 each. Convenient but not necessary with the free options available.

Tracking Your Hours

Keep detailed records: provider name, course title, date, hours earned, and completion certificate. The IRS can request proof at renewal. A simple spreadsheet works. Just don't lose it.

Bottom Line

EA continuing education is affordable. Between IRS webinars, tax forums, and professional organization events, you can complete all 72 hours without spending a dollar. The key is doing it consistently. 2 hours a month is easier than 72 hours in December before your renewal.

EA Dojo and EA Coach help you pass the SEE. After that, the CE journey begins.