Enrolled Retirement Plan Agent Program (ERPA) - After I become an ERPA, what are the renewal and continuing education (CE) requirements?
After I become an ERPA, what are the renewal and continuing education (CE) requirements?
ERPAs are required to apply for renewal in three-year cycles after their initial enrollment using Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). (See ERPA Home Page for new mailing address.) Renewal cycles are based on the last digit of the ERPA’s social security number. Circular 230 prohibits an individual from continuing to act as an ERPA if he or she does not renew enrollment.
Renewal Cycles
Renewal applications are accepted between April 1 and June 30 and are determined by the last digit of your social security number (SSN).
If your SSN ends in:
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0, 1, 2 or 3 – your first renewal cycle is April 1, 2013.
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4, 5 or 6 – your first renewal cycle is April 1, 2014.
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7, 8 or 9 – your first renewal cycle is April 1, 2012.
CE
You must complete a minimum of 72 hours of continuing education credits during each three-year enrollment cycle from an approved CE provider. Of the 72 hours, you must complete a minimum of 16 hours of continuing education credits, including two hours of ethics or professional conduct, each year of an enrollment cycle. CPE credits are subject to verification by the IRS.
You must retain proof of your continuing education credits for four years from the date of your ERPA enrollment or renewal period but are not required to submit this information with your renewal form. See Circular 230 for “Recordkeeping requirements.”
