Continuing Education for Tax Professionals

Continuing education (CE) is essential for tax professionals who want to stay current with federal tax law changes, IRS procedures, and professional standards. Many tax credentials and IRS programs require ongoing education in order to maintain active status and professional competency.

Why Continuing Education Matters

Federal tax laws, regulations, and IRS guidance change frequently. Continuing education helps tax professionals understand new rules, comply with current IRS requirements, and provide accurate, up-to-date advice to clients.

The Internal Revenue Service (IRS) recognizes and supports a wide range of continuing education programs, including online courses, webinars, seminars, and annual events such as IRS Nationwide Tax Forums.

Enrolled Agent Continuing Education Requirements

Enrolled Agents (EAs) must complete 72 hours of IRS-approved continuing education during each three-year enrollment cycle.

• At least 16 hours must be completed each year
• A minimum of 2 hours of ethics is required annually
• All courses must be taken through IRS-approved CE providers

Newly enrolled agents who enter the enrollment cycle partway through may have prorated requirements depending on their enrollment date.

Annual Filing Season Program (AFSP)

The Annual Filing Season Program (AFSP) is a voluntary IRS program for non-credentialed tax return preparers who want to demonstrate continuing education and professional competency.

To receive an AFSP Record of Completion, tax return preparers must meet all of the following requirements:

• Maintain an active Preparer Tax Identification Number (PTIN)
• Complete 18 hours of IRS-approved continuing education for the program year
• Required CE hours must include:
  • 6 hours of an Annual Federal Tax Refresher (AFTR) course with an exam
  • 10 hours of federal tax law topics
  • 2 hours of ethics training
• Agree to comply with applicable IRS Circular 230 practice requirements

Participation in the AFSP is optional, but qualifying preparers are listed in the IRS public directory of tax return preparers.

IRS-Approved Continuing Education Providers

Only courses offered by IRS-approved continuing education providers count toward IRS continuing education requirements. Approved providers are listed in the IRS CE Provider Directory and must assign IRS program numbers to qualifying courses.

Tax professionals should always verify that a course is IRS-approved before enrolling to ensure the CE credit will be accepted by the IRS.

Types of Continuing Education Opportunities

• IRS webinars and online training sessions
• IRS Nationwide Tax Forums (live and recorded sessions)
• Self-study courses with required examinations
• Industry conferences offering IRS-approved sessions
• Employer-sponsored continuing education programs

To qualify for IRS CE credit, courses must primarily focus on federal tax law, federal tax updates, or ethics.

Continuing Education for Other Tax Professionals

Certified Public Accountants (CPAs) and attorneys follow continuing education rules established by their state licensing authorities or professional organizations. While IRS-approved CE often overlaps with these requirements, professionals should confirm that courses meet all applicable licensing standards.

Recordkeeping and Compliance

Tax professionals should maintain records of all completed continuing education activities, including certificates of completion, course titles, dates, providers, and credit hours earned. Documentation may be required for IRS enrollment renewals or compliance reviews.

Summary

Continuing education plays a critical role in maintaining professionalism and compliance in the tax industry. IRS-approved CE programs help tax professionals stay informed, meet regulatory requirements, and deliver higher-quality services to clients.