New EA candidate with enrollment question

[BrockEA]

Hello all, I am new to this board. I passed the last part of the EA exam on Thursday of last week.

My SSN ends in 0 which means the re-enrollment period for my SSN begins November 1 and ends Jan 31 of next year with an effective date of April 1 2010 and an expiration date of March 30, 2003. The regulations are silent regarding first time enrollment during an enrollment cycle. In fact, Circular 230 still shows my enrollment cycle as 2004 so it is no use to me.

Another member on another board received her enrollment effective 8/19/09 with an expiration date of 3/31/2010. She has to re-enroll and pay another $125 within five months. I want to avoid that.


Now for my questions:

1) If I were to enroll for the first time during my SSN's enrollment cycle (Nov 1 to Jan 31) would I end up with a 2010 or 2013 expiration date for my enrollment?

2) Let's say the answer to 1 is 2013 and my enrollment is effective December 15th, I will owe CPE credits of 2 hours for December. Would I then shift to the 16/2 normal schedule for 2010 and beyond or would I have to perform extra CPE to ensure I had 72 by the end of my enrollment period in 2013?

Thanks for the help, this is as clear as mud.

BrockEA

[BrockEA]

I finally was able to get through to the IRS OPR to ask this question to a live human being. Since there have been others who asked the same questions, I decided to add the answer I was given by the IRS for other's use.

I was told that since my SSN is up for renewal this year, I should send my Form 23 in between Nov 1 and Jan 31 and I will receive an effective date of April 1, 2010, and expiration date of March 31, 2013. Since I lucked up in this manner, I will not have to worry with the 2 CPE credits per month and will be on the standard 16/2 and total of 72 hours for the three year cycle.

BrockEA

[OtisMozzetti]

One other question about newer EA, renewal application

I need to add another question about newer EA's. I became an EA on July 1 of last year, July 2008. My enrollment is valid up to 3/31/2010, and I must apply between Nov. 1, 2009 and Jan. 31. 2010 for renewal. Yes, I realize that is $125 for 18 months; oh, well.

What is unclear as mud is the CEU requirement, which I have checked in Circular 230. I know that 2 CEU per month is required, which works out to 36 CEU. Also, there is a requirement for 2 CEU (included in the above) in ethics and professional conduct each year; I have satisfied that requirement during 2008 after July and also during 2009.

The unclear area is how the CEU must be distributed over time. During both years, I completed many hours of service teaching "advanced" tax courses, but teaching can count for no more than half the overall requirement. Here is my specific question: must I complete 12 "non-teaching" CEU during 2009, or must I complete 18 "non-teaching" CEU during the combined enrollment period of July-Dec. 2008 and all of 2009?

I completed many, many CEU during the last half of 2008, and, as noted above, have completed oodles of CEU for teaching. I have completed only 9 "non-teaching" CEU during 2009, and might or might not have to complete at least 3 additional CEU during the remainder of 2009.

EA in California