Continuing Education for Tax Professionals

IRS oversees continuing education requirements and the approval of CE providers for four categories of tax professionals:

Enrolled Agents

72 hours every three years
- Obtain a minimum of 16 hours per year (2 of which must be on ethics)

Enrolled Retirement Plan Agents

72 hours every three years
- Obtain a minimum of 16 hours per year (2 of which must be on ethics)

Registered Tax Return Preparers

15 hours per year (beginning in calendar year 2012)
- 2 hours of ethics
- 3 hours of federal tax law updates
- 10 hours of other federal tax law

Registered Tax Return Preparer candidates (provisional PTIN holders who have until 12/31/13 to become RTRPs)

15 hours per year (beginning in calendar year 2012)
- 2 hours of ethics
- 3 hours of federal tax law updates
- 10 hours of other federal tax law
All credits must be obtained from IRS approved CE Providers.

IRS Circular 230 Disclosure

Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.