Continuing education refers to ongoing learning and training that helps tax preparers maintain professional credentials, deepen expertise, and stay current with evolving tax laws and regulations. The IRS updates its continuing education requirements annually, making it essential for tax professionals to stay informed and proactive. When choosing a tax preparer, clients want to know they’re working with a true professional — someone who’s qualified, educated, and dedicated to providing the best service possible. In this guide, we’re answering the most frequently asked questions about continuing education for tax professionals.
Do all tax preparers need continuing education credits?
Not all paid tax preparers are required by the IRS to complete continuing education (CE) credits. The requirements depend on the preparer’s professional credentials. For example, Enrolled Agents, CPAs, and attorneys are subject to different continuing educations standards than non-credentialed preparers. These tax professionals fall under guidelines outlined in IRS Circular 230, meaning they must adhere to a set of ethical standards and practice requirements set by the IRS. This includes rules like due diligence in preparing returns, avoiding conflicts of interest, and. maintaining client confidentiality.
Tax professionals need different types of education to keep their certification current. As a tax preparer, you likely fall into one of these categories:
Attorneys and CPAs
As highly specialized professionals, attorneys and CPAs meet all minimum requirements to be tax preparers without any additional tax education credits. CPAs need specialized credits called Continuing Professional Education (CPE). Exact requirements vary by state. While some CE credits for tax professionals fulfill CPE requirements, others will not.
According to the IRS, “CPAs, attorneys, and others licensed by state boards/organizations should check with their respective boards/organizations to determine if credit applies toward their continuing education requirements.” If you are an attorney or CPA, you must keep your respective licenses up to date by meeting state and national re-licensure requirements.
Enrolled Agents
To maintain your status as an IRS-certified Enrolled Agent (EA), you must complete 72 hours of continuing education (CE) credits every three years, with at least 16 hours each year, including 2 hours of ethics. These requirements help to ensure that EAs stay current with tax law changes and uphold professional standards.
Enrolled agents earn their certification by passing the IRS’s three-part Special Enrollment Examination. Once you are certified, you can get your continuing education credits from a variety of sources, but before you spend money on training, make sure you’re using an IRS-approved provider.
To meet IRS requirements, you’ll need to complete 16 hours of CE each year, and two of those should be ethics related. This prevents you from having to cram 72 hours of continuing education into one year. Other than that, you can choose the topics that interest you most.
Other CE requirements for Enrolled Agents vary based on when you enrolled and the last digit of your social security number. Make sure to check the IRS’s Enrolled Agent Continuing Education FAQ page to determine when and how you should complete your CE credits.
Annual Filing Season Program (AFSP) participants
Participants in the Annual Filing Season Program (AFSP) must complete at least 18 hours of continuing education credits each year. To meet the minimum hours required, you should complete training in the following areas:
- 10 hours on federal tax law
- 2 hours of ethics training
- 6 hours of an Annual Federal Tax Refresher course plus an accompanying comprehension test (you may be exempt from this course if you meet certain requirements)
You can obtain CE credits through various formats, including classes, webinars, and self-study programs.
The AFSP is designed for tax preparers who do not have another professional credential, offering a pathway to enhance your skills and credibility in the industry. Additionally, tax preparers with an AFSP record of completion are added to the IRS’s public directory of qualified preparers.
For many clients, being in the directory indicates that you are committed to professional development and adhering to IRS standards. With an AFSP record of completion, you’ll not only fulfill the requirement needed to represent clients before the IRS but also position yourself as knowledgeable and competitive in the tax preparation market.
PTIN holders with no other credentials
While Preparer Tax Identification Number (PTIN) holders who don’t have additional professional credentials are not mandated to earn CE credits, pursuing further education is still highly advantageous. Investing time in continuing education allows PTIN holders to stay current with evolving tax laws and regulations, which can increase confidence when working with clients.
What is the IRS Annual Filing Season program?
The IRS Annual Filing Season program was launched in 2014 as an initiative to improve the quality and professionalism of non-credentialed tax preparers. The program allows tax preparers who aren’t attorneys, CPAs, or Enrolled Agents to stay up to date on the latest tax laws and distinguish themselves from their competition.
The IRS designed the Annual Filing Season Program (AFSP) to “recognize the efforts of non-credentialed return preparers who aspire to a higher level of professionalism.” Obtaining your AFSP Record of Completion means taking 18 hours of yearly CE including: 10 hours on federal tax law, 2 hours of ethics training, and 6 hours of an Annual Federal Tax Refresher course.
Where can I get tax preparer CE credits?
Tax preparers can obtain CE credits from any IRS-approved continuing education provider, many of which hold annual conferences or online classes. To find one near you, sort the list by state.
Some of our most trusted providers of tax preparation courses and resources include:
- The IRS Nationwide Tax Forums. These three-day forums are sponsored by the IRS and are some of the largest tax professional events available.
- TaxSlayer Pro’s Annual Seminar. Our annual seminar offers an engaging way to earn your CE credits while networking with other successful tax preparers.
- The Latino Tax Professionals Association. The LPTA is the only Spanish and English provider of tax continuing education, making it a vital resource for Spanish-speaking tax preparers.
Can tax preparers earn CE credits online?
Yes, you can! There are plenty of opportunities to earn CE credits online. The IRS Nationwide Tax Forums Online is a trusted resource for online continuing education credits. This IRS-sponsored CE provider creates online tax courses based on lectures from previous IRS Nationwide Tax Forums, allowing you to gain valuable insights even if you can’t attend the forum in person.
Another excellent resource for earning credits online is TaxSlayer Pro’s virtual user seminar. This annual webinar features experts from TaxSlayer Pro and the IRS discussing updates to tax laws, new product features, security, business strategies, and more. This event offers a unique opportunity to connect with TaxSlayer Pro preparers and employees while earning the necessary continuing education credits for tax preparers.
What types of CE credits should I take?
Enrolled Agents and AFSP participants must take at least two hours of ethics-related CE each year. AFSP participants are also required to take a six-hour Annual Federal Tax Refresher (AFTR) course each year between June 1st and December 31st.
Continuing education can cover many topics, from new tax laws to retirement plans to helping your clients avoid scammers. Common CE course topics fall into five major categories including:
- Federal tax law
- Federal tax law changes and updates
- Ethics
- Annual Federal Tax Refresher (AFTR) course
- Specialized topics
Generally, you should take whatever credits interest you most and are most relevant to your business and clients. Courses must be provided by an IRS-approved CE provider.
How do I report my CECs to the IRS?
To report your completed CE credits to the IRS, simply provide your name and PTIN to the continuing education provider. After completing the course, the provider must report your credits to the IRS. You can check if your credit was reported by logging in to your PTIN. It is essential to proactively maintain accurate records of your certifications and completed credits. Properly documenting all education can help you stay prepared in case of an audit.
How does continuing education benefit you as a tax preparer?
Since 2015, the IRS has encouraged tax filers to only select tax preparers with professional credentials or other select qualifications. Continuing education is not only essential for keeping certifications active and maintaining credibility with clients, but also for staying up to date with constantly changing tax laws and regulations. This helps reduce the risk of compliance errors, penalties, or audits. Plus, expanding your knowledge and expertise can open the door to offering more services and staying competitive in the industry.
As an Enrolled Agent
By completing your Enrolled Agent CPE (Continuing Professional Education), you maintain your status and unlimited representation rights, allowing you to provide a broader range of services to your clients. Prioritizing your Enrolled Agent CPEs helps you stay informed and effective in your role, benefiting your clients and career.
As an Annual Filing Season Program participant
As an Annual Filing Season Program participant, however, you’ll gain limited representation rights for your clients. You could represent your clients before certain IRS employees if you prepared and signed their tax returns. In short, pursuing continuing education as a tax preparer lets you offer more value to your clients, giving you added credibility in a competitive market. For unique, engaging ways to earn your CECs, join us at TaxSlayer Pro’s Annual Seminar or stop by our interactive booth at an IRS Nationwide Tax Forum at our annual seminar, you’ll network with other dynamic, successful tax professionals, all while learning the latest tax laws and new ways to grow your business.
As a PTIN holder
You can retain your status as a PTIN holder without continuing tax preparer education. However, you’ll lose your ability to represent your clients before the IRS. Without CE through the IRS Annual Filing Season Program, you’ll only be eligible to file tax returns for your clients.
