What are my CPE requirements as a tax preparer?
Tax law changes from one filing season to the next, making continuing professional education (CPE) essential for keeping up. But how much education does a tax preparer actually need?
Under current federal rules, holding a Preparer Tax Identification Number (PTIN) alone doesn't require CPE. Maintaining a professional designation or license can be a different story.
Who sets your CPE requirements?
If you prepare federal returns for compensation, you need an active PTIN and must renew it each year. That renewal doesn't carry a federal continuing education (CE) mandate, although state preparer licensing may require education.
The Annual Filing Season Program (AFSP) gives unenrolled preparers a voluntary way to demonstrate their commitment to continuing education. Eligible participants receive an annual Record of Completion, which provides limited representation rights before certain IRS employees for qualifying returns they prepared and signed. To exercise those rights, preparers must have a Record of Completion for the year the return was prepared and signed and each year they represent the taxpayer. Those rights don't extend to IRS appeals or collection matters.
Enrolled agents (EAs) and enrolled retirement plan agents (ERPAs) follow federal enrollment and renewal rules, while enrolled actuaries have separate requirements administered by the Joint Board for the Enrollment of Actuaries. For certified public accountants (CPAs) and attorneys, state licensing authorities establish the education requirements.
Find your CPE requirement
Check the chart below for your required hours and what you should confirm before enrolling in a course.
| Category | Required hours | Cycle and subject mix | What to check |
|---|---|---|---|
| PTIN-only preparer | No federal CE solely for a PTIN | Renew PTIN annually | State preparer rules |
| AFSP, standard | 18 per year | 6-hour Annual Federal Tax Refresher (AFTR) course and test; 10 federal tax law; 2 ethics | Complete by Dec. 31 |
| AFSP, exempt | 15 per year | 10 federal tax law; 3 updates; 2 ethics | Qualify for AFTR exemption |
| Enrolled agent | 72 per 3 years | At least 16 annually, including 2 ethics | First-cycle proration |
| Enrolled retirement plan agent | 72 per 3 years | At least 16 annually, including 2 ethics | Qualified retirement plan subjects |
| Enrolled actuary | 36 per 3 years | At least 12 core (18 in first full cycle), including 2 ethics; at least 12 formal-program hours | Joint Board rules |
| CPA | State-specific | Continuing professional education (CPE) | State board rules |
| Attorney | State-specific | Continuing legal education (CLE) | State bar rules |
What else counts toward your CPE obligations?
AFSP participants must complete education through IRS-approved providers, maintain an active PTIN and consent to specified Circular 230 obligations to receive their Record of Completion. Those who qualify for the 15-hour path can skip the AFTR course and test, but they still have to complete the remaining education requirements.
For EAs and ERPAs, the 72-hour requirement covers a three-year enrollment cycle. However, at least 16 hours must be earned each calendar year, including 2 ethics hours.
Therefore, earning extra hours in the final year won't make up for missing an earlier year's minimum. Newly enrolled EAs follow a different rule for their first cycle, requiring 2 qualifying CE hours for each month enrolled, with 2 ethics hours per enrollment year.
Enrolled actuaries follow Joint Board rules for pension actuarial education. Their 36-hour cycle includes core and formal-program requirements, with a 2025 amendment removing the physical presence requirement for qualifying formal programs without eliminating the formal-program minimum.
For CPAs and attorneys, an IRS-approved course doesn't automatically qualify for state CPE or CLE. Check with the applicable licensing authority before counting those hours toward renewal.
Teaching or presenting qualifying tax education can also earn CPE credit. The IRS allows 1 credit per contact hour taught, plus up to 2 credits for actual preparation time per contact hour. The annual maximum is 6 credits for EAs and ERPAs, or 4 for unenrolled preparers. Repeating a presentation on the same subject doesn't earn additional credit in the same year. CPAs should check their state board's rules.
Watch the calendar, not just the total
AFSP participants must finish their coursework by Dec. 31 before the applicable filing season, including the AFTR test when required.
EAs and ERPAs renew every three years, but their education requirements apply annually throughout that period. Enrolled actuaries follow the Joint Board's renewal schedule, while CPA and attorney deadlines depend on state licensing rules.
You can check IRS-reported hours through the IRS Tax Professional PTIN System. Open the "Continuing Education Credits" section and compare the applicable year's entries with your completion certificates.
If credits are missing, contact the provider to confirm that your name and PTIN were reported correctly.
More ways to earn CPE with NATP
NATP offers education in a variety of formats, including webinars and in-person events such as Taxposium and Tax Forums. Tax Season Updates provides instruction ahead of filing season, while online learning offers live courses and self-study options.
Eligible members can also earn CPE by completing TAXPRO magazine exams offered six times a year.
NATP's self-study AFTR course and test are included with membership. The association reports eligible IRS credits when a valid PTIN is on file and includes National Association of State Boards of Accountancy (NASBA) credit information on completion certificates for eligible courses.
Before registering, confirm that a course meets the requirements for your designation or license. Browse NATP's education offerings or explore its AFSP resources to find your next course.
About the author(s)
NATP Staff