Question: What are the CPE requirements for an enrolled agent who becomes enrolled in the middle of the calendar year? The regulations do not address this issue, other than to advise that 16 hours of CPE are required per calendar year during the rolling renewal transition.
Answer: The Office of Professional Responsibility (OPR), which oversees tax professionals and enforces standards of practice for the IRS, states:
For individuals who become enrolled agents in the middle of a calendar year during the rolling renewal transition, the Office of Professional Responsibility will only require 2 hours per month during the remainder of that calendar year (of course, not to exceed 16 hours per year).
For example, an individual who is enrolled in September 2011 must take 8 hours of CPE for the remainder of calendar year 2011.