As part of the new IRS tax preparer oversight efforts, tax preparers are required to complete 15 hours of continuing education. This requirement, new this year, also requires that the annual education hours must come from IRS-approved providers. CPAs, tax attorneys, and Enrolled Agents are exempt from the CPE requirements.
The 15 hours of continuing education must include 10 hours of federal tax law, three hours of federal tax law updates, and two hours of ethics each calendar year. Tax return preparers must provide their Preparer Tax Identification Numbers—another prong of the IRS’s tax return preparer regulation effort—to the CE providers so their continuing education can be properly reported to the IRS.