subject: Tax Cpe Faq: Qualifying Programs, Credits & Documentation [print this page] It is easy for most tax professionals to get caught up in the chaos associated with keeping up with the IRS's continuing education tax requirements that many forget some of the basic -- but often most critical -- facts. It is imperative that enrolled agents, certified public accountants and other professional groups representing tax payers understand these fundamentals before enrolling in any tax CPE course - otherwise it could end up costing them.
Qualifying Programs
What does the IRS have in mind when it says it expects professional to enroll in "qualifying" continuing education tax courses? Courses that are formal and contribute and increase the member's professional competence are considered qualifying programs.
CPE courses can also be chosen from most subject areas. For enrolled agents, subjects must fall under the category of Federal taxation, since they constitute the only group authorized by the Treasury to represent taxpayers before the IRS.
CPE credits can also be earned from in-house training courses, conferences and college classes. Online courses are considered as viable as traditional classroom courses.
For more information on IRS requirements for CPE, visit:
Credit for CPE courses is calculated according to three scenarios:
College course CPE credits are calculated by multiplying the semester hours by 15 or the quarter hours by 10
Associations, like the NAEA or AICPA, using continuing education units multiply by 10 to arrive at the CPE credits
Classroom CPE courses use 50 minutes for each credit hour.
Documentation and Record Retention
CPA or EA CPE credits earned should be recorded by sponsor, title and description of program, date, location and number of CPE credits the program earned. Retention of all course records is solely the responsibility of the tax professional.
It is important to note that particular members may be exempt from CPA or enrolled agent continuing education requirements. They include: retired tax professionals, individuals temporarily working outside the profession and unemployed.
Also, a special waiver of CPE requirements is available for health reasons, military service, foreign residency, and other case-by-case situations deemed worthy by the IRS.
How are Recommended CPE Credit Hours determined?
In accordance with the "Statement on Standards for Continuing Professional Education (CPE) Programs" as established by the AICPA and NASBA, CPE credit for our self-study courses is given to participating professionals based on the average time of completion.
It should be recalled that the state board is the final authority for the number of credit hours allowed for a particular program as well as the classification of courses under their specific licensing requirements. CPE requirements vary from state to state; therefore, participants are encouraged to contact the State Board of Accountancy for information pertaining to a state's specific information requirements as to the number of CPE credit hours that must earn, and the acceptable fields of study.
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What are the NASBA Registry of CPE Sponsors and the NASBA Quality Assurance Service (QAS)?
The National Association of State Boards of Accountancy (NASBA) established the National Registry of CPE Sponsors for the purpose of assisting the various state boards in assessing the qualifications of continuing education courses and CPE sponsors. Registry members agree to adhere to NASBA's standards for program development, presentation, and measurement and reporting. The accounting profession as a whole benefits from this arrangement because it ensures the highest level of quality for continuing professional education in the realms of taxation and tax law.
