Understanding Your Continuing Education Requirements
Beginning for the 2012 calendar year, all tax preparers who are not exempt are required to complete 15 hours of continuing education. CPAs, attorneys, and Enrolled Agents are exempt from those requirements because they have more stringent CE requirements imposed by their licensing authority.
Approved IRS education providers must administer the 15 hours of education, and the IRS must pre-approve the courses and assign them an approved course number. The education must enhance professional knowledge in Federal taxation or Federal tax related matters (programs comprising current subject matter in Federal taxation or Federal tax related matters). Courses approved by the IRS will have met these requirements.
The education is further broken down into three categories:
- 10 hours of Federal tax law topics
- 3 hours of Federal tax law update
- 2 hours of ethics or professional conduct
You will not be able to renew your PTIN for 2013 if you have not successfully completed your 2012 CE requirements. These same requirements apply to renewal as a registered tax return preparer (RTRP).
This education can be obtained by attending approved seminars or taking approved self-study courses.
Lee Reams Sr.
Lee T. Reams is the Chief Technical Officer of ClientWhys. He is also an Enrolled Agent having managed a 600-plus client tax practice. Educated as an engineer, with a Bachelor's Degree in Mechanical Engineering, Lee left his engineering career in 1975 to expand his part-time tax practice into a full-time career.