What are My CPE Requirements if I am an EA and ...

Question: I just became an enrolled agent this year. I would like to keep my AFSP certification, as well. What do I have to do in terms of CPE in order to meet the requirements for both the AFSP as well as my EA license? Most importantly, do I have to take 4 hours of ethics now, since the EA license requires 2 hours per year, and the AFSP also requires 2 hours per year?

Christy's Answer: Congratulations on earning your EA license! If you are fulfilling your annual CPE requirements for your EA license, you automatically will fulfill the requirements for the AFSP. Note that, once you become an EA, you don't need to maintain the AFSP credential at all, but some practitioners like to add the AFSP to their list of credentials as an additional feather in their cap. Note that the IRS' "official" position is that credentialed preparers who already possess a much higher level of qualification (such as EAs and CPAs) are not the target for the AFSP requirements, but that they may voluntarily participate in the AFSP program if they wish. You can make this election in your PTIN account. 

posted Nov 4, 9:20 am (554 days ago)