There are two tracks to become an enrolled agent, which are outlined in Treasury Department Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers Before the Internal Revenue Service. The IRS website also provides information on the enrollment process.  The two tracks are:

Online examination. You can become an enrolled agent by demonstrating special competence in tax matters by taking an online examination administered by Thomson Prometric. This track requires that you

• Apply to take the Special Enrollment Examination (SEE);
• Achieve passing scores on all parts of the SEE;
• Apply for enrollment on Form 23; and
• Pass a background check to ensure that you have not engaged in any conduct that would justify your suspension or disbarment practice before the IRS.

IRS experience. You can become an enrolled agent by virtue of past service and technical experience with the IRS that qualifies you for enrollment. This track requires that you -

• Possess the years of past service and technical experience specified in Circular 230;
• Apply for enrollment on Form 23; and
• Pass a background check to ensure that you have not engaged in any conduct that would justify your suspension or disbarment from practice before the IRS

Studying for the Special Enrollment Exam (S.E.E.) Exams questions and answers from previous years' exams can be downloaded from the IRS website, www.irs.gov.  In addition, there are many resources available to help you prepare for the exam.  Many of these resources are advertised in the NAEA EA Journal, but the following is a short list for your convenience:

• NAEA State Affiliate SEE Prep Courses posted on NAEA Website
• IRS "Federal Tax Products" CD (1-877-233-6767) or www.irs.gov
• Arthur EA Review, Inc. Home Study Course & Seminars (www.eareview.com)
• FASTAX EA Study Guide (Website)
• GLEIM Enrolled Agent Review (www.gleim.com)
• The Phoenix Tax Group (www.phoenixtax.com)
• The Tutorial Group (www.tutorialgroup.com)
• Thomas Tax Seminars (Website)
• WiseGuides, Inc. (www.wiseguides.com)
• The Texas Society of Enrolled Agents will be hosting a SEE review course - July 7, 8 & 9, 2010 in conjunction with its annual meeting and convention. Please see tab - 2010 Convention. The 3 day prep-course for the SEE exam will prepare the attendee to take the examination. Study Materials, using Gleim preparation materials, and meals are included - $550. Call Beanna J. Whitlock, EA at 210-694-0440 or 800-465-2767 for more information. (Click Here for Information.)

What do I need to do to keep my license?

Enrolled Agents renew on a staggered schedule, based on the last digit of the enrolled agent's social security number.  To be eligible for renewal for the enrollment cycle, Enrolled Agents must complete 72 CPE credit hours for the three year cycle, with a minimum of 16 CPE per year.  Two CPE credit hours per year must be in Ethics.

To qualify for continuing professional education credit, a course of learning must be designed to enhance an enrolled agents professional proficiency in Federal taxation or Federal tax related matters.  This would include accounting courses, tax preparation software and/or ethics courses.

The field(s) of study should include subjects dealing with federal tax compliance and tax planning.  Compliance covers tax return preparation and review and IRS examinations, ruling requests and protests. Tax planning focuses on applying federal tax rules to prospective transactions and understanding the tax implication of unusual or complex transactions.

Members of the National Association of Enrolled Agents are required to earn 90 CPE hours in a three year cycle, with a minimum of 24 CPE hours per year.

Need more information regarding Enrolled Agents?

Contact the National Association of Enrolled Agents at 202-822-NAEA (6232) or info@naeahq.org;
visit the Internal Revenue Service Website;
or contact the Enrolled Practitioner Program Unit in Detroit Computing Center at 313-234-1280 or EPP@irs.gov.