Question for renewing EA's

[appelman]

The EA renewal application has a row labelled "CPE" and a row labelled "Ethics." Should the "Ethics" hours also be included in the "CPE" totals?

[mlinderEA]

Cpe

I did not when I renewed.

[DTS]

I kept them separate on the application.

[FEDUKE404]

Reason?

I think the IRS needs to track your ethics/professional conduct training separately because of the stated requirement to take two hours of such training on an annual basis, regardless of the "other" CPE/CE requirements that need to be met.

One would hope they could add the two amounts stated by the OP.

FE

[Black Bart]

Separate

I filed mine a couple of days ago and also kept Ethics separate -- did NOT include them in CPE total.

The instructions say "...enter the number of CPE and Ethics hours you earned in each year of the current enrollment cycle" which seems to ask for separate amounts because by listing the two classifications, it distinguishes between them. It could have been more clearly put by stating the word "hours" after CPE to remove any doubt, but I think that's the gist of it (separate).

[appelman]

There seems to be a consensus.

Amazing, for this forum. But then the further question arises, do the ethics hours count in meeting the total CPE requirement of 72 hrs/3 years?

[oceanlovin'ea]

I have always thought they did. They are still continuing education even though for a specific purpose.

Linda EA

[Y2KEA]

I have always thought they did. They are still continuing education even though for a specific purpose.

Linda EA

I think so too. That is my interpretation. You be the judge.

Circ 230: http://www.irs.gov/pub/irs-pdf/pcir230.pdf See page 12
Sec 10.6(d)(7)(e)
(2) For renewed enrollment as an enrolled agent or enrolled retirement plan agent —
(i) Requirements for enrollment cycle. A minimum of 72 hours of continuing education credit, including six hours of ethics or professional conduct, must be completed during each enrollment cycle.

Ref:
Treasury Department
Circular No. 230
(Rev. 8-2011)
Catalog Number 16586R

[Brian EA]

EA Renewal

Does the IRS still send out reminders for renewal?

[Y2KEA]

Does the IRS still send out reminders for renewal?

Got mine by email from OPR.

[taxea]

when addressing the cpe on a yearly basis the also say that 2hrs of cpe for ethics must be included in the total yearly cpe hrs so either way you look at it they should be able to add it up

[ruthc]

# of CPE Credits Needed

First of all, yes, the ethics CPE credits needed every year ARE included in the TOTAL CPE credits needed.

I am an EA and was surprised that it was noted at the seminar that we need at least "17" NOT "16" CPE credits per year. The last 230 circular I saw listed 16 (for many yrs), but the several people at the seminar from the IRS said it was changed to 17 credits. Quite a few participants were surprised to hear that.

The seminar was for a total of 17 credits (15 IRS and 2 State of MA). I was surprised to hear that the IRS recognizes the total 17 credits for CPAs, but EAs only get to include 15 credits because the State of MA 2 credits are not allowed to be included. Does anyone know why this is ok? This doesn't seem fair to me. Of course, for the RTPs it doesn't matter because they only need 15. This was noted this year because the seminar provider has to notify the IRS of our credits. Needless to say, some of us were quite taken back. I know 1 credit doesn't make too much of a difference, it's just the fairness of it.

Thanks for any response.

[Lion]

For EAs, the IRS has never that I know of accepted state tax law courses, only federal tax law and ethics. CPAs are licensed by their state, so the states can make their own rules which logically would include state tax law.

[ruthc]

CPA's

Yes, the IRS never included the state credits for anyone. However, I was told at the seminar that because the state makes their own rules that the total CPEs (17) will be sent to the IRS for the CPE's for the CPAs that attended.

[New York Enrolled Agent]

I am an EA and was surprised that it was noted at the seminar that we need at least "17" NOT "16" CPE credits per year. The last 230 circular I saw listed 16 (for many yrs), but the several people at the seminar from the IRS said it was changed to 17 credits. Quite a few participants were surprised to hear that.

Were you provided any evidence of the 17 CE hour requirement? The assertion runs counter to what the IRS says on its site.

This is what the current version of C230 reads at §10.6(e)(2):
(2) For renewed enrollment as an enrolled agent or enrolled retirement plan agent —
(i) Requirements for enrollment cycle. A minimum of 72 hours of continuing education credit, including six hours of ethics or professional conduct, must be completed during each enrollment cycle.
(ii) Requirements for enrollment year. A minimum of 16 hours of continuing education credit, including two hours of ethics or professional conduct, must be completed during each enrollment year of an enrollment cycle.