EA CPE Requirements 2026: Hours, Ethics & Renewal Guide

Written and reviewed by Vicky Sarin, CA (INSEAD), Founder of Eduyush. Updated for 2026. CE rules are from the official IRS Maintain Your EA Status page and Circular 230 §10.6.

The 72-Hour CE Rule

EAs need continuing education every year, not just at renewal time. The requirement has both a cycle total and annual floors, so you can't save it all for the final year.

What Counts as Qualifying CE

Qualifying CE covers federal taxation, federal tax law updates, and ethics or professional conduct. The decisive factor isn't the topic alone — it's whether the program is delivered and reported by an IRS-approved provider with a valid program number. A relevant webinar that isn't from an approved provider won't count toward EA renewal, however useful it is.

Approved Providers & PTIN Reporting

Only IRS-approved CE providers can offer and report EA continuing education. When you complete a course, the provider reports your hours to the IRS against your PTIN — which is why your PTIN must stay active. You can view recorded completions by logging into your PTIN account, but you're still responsible for keeping your own certificates. The IRS requires that you use an approved provider and retain proof for four years from completion.

• Confirm the provider appears in the IRS-approved CE provider listing before you enrol.
• Check each course has a valid IRS program number before you rely on it.
• Keep every certificate of completion for four years in case of a CE audit.

Planning Your CE Without a Year-End Scramble

The cleanest approach is a steady cadence rather than a December rush. A simple pattern keeps you compliant with room to spare:

• Aim for ~24 hours a year — the 16 required plus an 8-hour buffer (that's 72 over three years with breathing room).
• Do your 2 ethics hours early each year, so you never hit the annual ethics gap that quietly invalidates a cycle.
• Check your PTIN transcript each October to confirm your provider actually reported your hours.

If You're a New Enrollee

Your first cycle is prorated. A newly enrolled EA generally won't owe the full 72 hours, because you weren't enrolled for all three years. Under Circular 230, you complete 2 hours of qualifying CE for each month you were enrolled during the cycle (any part of a month counts as a full month), plus 2 ethics hours per enrollment year. Your renewal cycle — and therefore your prorated total — is set by your SSN's last digit.

From your next full cycle onward, the standard 72-hour requirement applies.

Where to Earn Your CE — AICPA Courses via Eduyush

Eduyush is an authorised AICPA reseller, so you can take AICPA's NASBA CPE courses at India/regional pricing — usually 45–50% off. AICPA is an IRS-approved CE provider, so its tax courses can count toward your EA federal-tax CE once the program number and PTIN reporting are confirmed. A few that suit EAs:

Browse the full range on the AICPA CPE courses hub, or message us to confirm pricing and EA reporting for any course.

How CE Connects to Renewal

CE is the substance; renewal is the paperwork. You certify your completed CE on Form 8554 when you renew every three years. For the renewal schedule by SSN, the $140 fee and filing steps, see our dedicated guides — this page stays focused on the CE rules themselves.

EA CPE FAQs

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