The Golden Gate Society of Enrolled Agents, Inc. is an affiliate of the California Society of Enrolled Agents (CSEA). Unless otherwise noted, all continuning education credits are provided under the auspicies of the CSEA, 3200 Ramos Circle, Sacramento, CA 95827, (800) 777-CSEA.
The CSEA is an approved provider for the following:
IRS – Enrolled Agents
CSEA provides CE credit for Enrolled Agents under agreement with the IRS Office of Professional Responsibility.
See Enrolled Agent continuing education requirements below.
CTEC – Califorina Registered Tax Preparers
CSEA has been approved by the California Tax Education Council to offer continuing eduction that meets the annual requirements imposed by the State of California on Califormia Registered Tax Preparers (CRTPs). A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, by phone at (877) 850-2832, or on the internet at www.ctec.org
NASBA – Certified Public Accountants
CSEA is registered with the National Association of State Boards of Accountancy as a sponsor of continuing professional education on the National Registry of CPE sponsors, State Boards of Accountancy have final authority on the acceptance of individual courses. Complaints regarding registered sponsors may be addressed to NASBA, 150 Fourth Ave, North, Nashville, TN 37219-2417. www.nasba.org Sponsor Number: 103174
Enrolled Agent CPE Requirements
CPE Requirements for EA Renewal:
(Reference 10.6(e)(2) [Circular 230])
(i) A minimum of 72 hours of continuing education credit must be completed during each three-year period described in paragraph (d)(4) of this section. Each three-year period is known as an enrollment cycle.
(ii) A minimum of 16 hours of continuing education credit, including 2 hours of ethics or professional conduct, must be completed in each year of an enrollment cycle.
(iii) An individual who receives initial enrollment during an enrollment cycle must complete two (2) hours of qualifying continuing education credit for each month enrolled during the enrollment cycle. Enrollment for any part of a month is considered enrollment for the entire month.
Observation – The 72 hours “every three years” requirement results in an average of 24 hours of CPE each year, even though the annual minimum requirement is only 16 hours. Enrolled Agents are cautioned not to overlook the 72-hour requirement in addition to the minimum annual requirement of 16 hours. In addition, an Enrolled Agent’s annual CPE studies must include 2 hours of ethics
What Qualifies As Continuing Education for Enrolled Agents:
(Reference 10.6(f)(1) [Circular 230])
To qualify for continuing education credit, a course of learning must be a qualifying program designed to enhance professional knowledge in Federal taxation or Federal tax-related matters, i.e., programs comprised of current subject matter in Federal taxation or Federal tax-related matters, including accounting, tax preparation software and taxation or ethics.
Caution! – Enrolled Agents should be aware of the narrow definition of qualified education in Circular 230. The education can only be in the field of Federal taxation and related matters. Thus, courses such as state taxation and practice management are not counted toward the CPE requirements for renewal.
NAEA – CSEA Continuing Education Requirements
The NAEA and the CSEA require 30 hours per year of continuing education as a requirement of membership. However, the 30 hours can include state tax issues, practice management and other education that does not satisfy the IRS requirements for EA renewal. Enrolled Agents are cautioned to manage their continuing education to satisfy both requirements.