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Home > CPE Requirements > Designation Information

Specific Designation Continuing Education Requirements

Click on your specific designation for information:

Enrolled AgentLTC/LTPsCFPCertified Management Accountant
Accredited Tax Advisor/PreparerCTEC: California Registered Tax Return PreparersRTRP: Registered Tax Return Preparers

EAlogo

Are you an Enrolled Agent (EA)?
Do PES courses qualify for EAs? YES!!

PES courses that are registered with the IRS as approved programs will qualify for EA continuing education.

PES is an approved Enrolled Agent continuing education provider through the IRS Return Preparer Office. PES Sponsor Approval Code: #ZX34G

IRSapproved

Information For Referrals:
Internal Revenue Service
Enrolled Agent Policy & Management
PO Box 33968
Detroit, MI 48232
Phone: 1-855-472-5540
Website: www.irs.gov/taxpros/ce
Email: EPP@irs.gov

SPECIAL NOTE:

With the EA sponsor approval program, each individual course that qualifies for EA CPE must be registered with the IRS and will have a specific approval number. Approval numbers will be listed on the course description and the completion certificate. Courses that are registered with the IRS as approved programs will qualify for EA continuing education. All courses listed on the Enrolled Agent Approved CE page currently have been registered and have a corresponding approval number. Any new courses that are applicable for EA CPE will be added as they are developed.

SPECIAL NOTE REGARDING CPE REPORTING FOR EAs:

CPE sponsors are required to report the continuing education completed by EAs. Reporting is required to be done on a quarterly basis (except in December when it is required to be reported within 10 business days).

In order to have PES report continuing education credits:

  • 1) The course needs to be from the list of approved CE courses for Enrolled Agents (link above) and;
  • 2) The PTIN number must be provided by the client BEFORE CE is submitted for credit.

CPE REGULATIONS AND RENEWAL INFORMATION:

Applications for renewal will be required to be submitted between November 1 and January 31st of every third year (based on the last digit of your Social Security Number). At that time you will need to report the following CPE requirements:

  • a minimum of 72 hours of continuing education credit must be completed during each three year period (known as an enrollment cycle) - the three calendar years immediately preceding the renewal deadline
  • a minimum of 16 hours of continuing education credits, including 2 hours of ethics or professional conduct, must be completed in each calendar year of the enrollment cycle

The current renewal cycles are listed below based by the last digit of your social security number:

  • 0, 1, 2 or 3: the next renewal submission is between November 1, 2018 and January 31, 2019 and they will report CPE for the calendar years 2016, 2017, 2018
  • 4, 5, or 6: the next renewal submission is between November 1, 2019 and January 31, 2020 and they will report CPE for the calendar years 2017, 2018, 2019
  • 7, 8, or 9: the next renewal submission is between November 1, 2020 and January 31, 2021 and they will report CPE for the calendar years 2018, 2019, 2020

ETHICS REQUIREMENT:

  • 2 hours of ethics each calendar year.
  • Definition of acceptable ethics courses: the ethics course should be designed for the tax professional and cover ethical issues that arise in a tax practice.
  • Course #4525: Ethics and Professional Responsibility for Enrolled Agents was written specifically for EAs; however the general ethics courses #4035, #4200 and #4205 are also registered and approved for EA Ethics.

ACCEPTABLE AREAS OF STUDY:

To qualify: ".... designed to enhance the professional knowledge of an individual in Federal taxation or Federal tax related matters, i.e. programs comprised of current subject matter in Federal taxation or Federal tax related matters to include accounting, tax preparation software and taxation or ethics."

The courses listed on the Enrolled Agent Approved CE page currently qualify for Enrolled Agents cpe.

PLEASE NOTE: In our general catalog specific categories of courses and or specific courses will state: not available for EAs. (e.g. Management Advisory Services, Business and Industry, Computer Applications)

LICENSE TERM AND EXPIRATION:

Triennially - expiration is dependent on staggered renewal dates based on the last digit in the licensee's social security number.

Enrollment periods are for a term of three years with the effective dates being April 1, of the year they renew to March 31st, three years later. For example April 1st, 2016 to March 31st, 2019. For such a period, the individual would get their renewal form between November 1, 2018 and January 31, 2019 and have to show CPE for the years 2016, 2017, and 2018. Any questions, please call PES or refer to the IRS website listed at the top of this page.

CPE DUE BY:

CPE must be completed on a calendar year basis.

SELF STUDY CREDIT HOURS:

PES credits are granted based on the AICPA and NASBA statement of standards of one credit for every 50-minutes of study time. The IRS recognizes the same credit calculation for Enrolled Agents.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or the Director of Practice. Updated 3/26/2018.

(PLEASE NOTE: Since licensing regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact the Director of Practice to answer any questions and confirm or clarify any requirements listed here.)

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LTC
LTP

Are you a Licensed Tax Consultant (LTCs) or Licensed Tax Preparer (LTPs)?
Do PES courses qualify for LTCs and LTPs? YES!!

Information For Referrals:
State Board of Tax Practitioners
3218 Pringle Rd SE, Ste. 250
Salem OR 97302
Phone: (503) 378-4034
CE Contact: Jane Billings
Website: www.oregon.gov/OBTP

SPONSORSHIP APPROVAL:

Per the Board: Acceptable continuing education is that which contributes directly to the expertise of the individual in the preparation of income tax returns, and is presented by a sponsor who meets the requirements of all Rules. Correspondence and self-study courses must be Board approved if not already approved by California Tax Education Council (CTEC), Internal Revenue Service (IRS), National Association of State Boards of Accountancy (NASBA), or courses by such other sponsors as may be approved by the Board.

Professional Education Services, LP (PES) is registered with NASBA (#103592) and IRS CE Sponsor (Approval Code: #ZX34G). PES offers courses to meet the needs of LTCs / LTPs and Tax Examiners per the Oregon Board of Tax Practitioners rules and regulations.

See the acceptable CPE definition below - basically PES taxation courses and financial and estate planning courses would qualify. However; other courses will qualify if the LTC can demonstrate it demonstrates a direct relationship to the preparation to a client's income tax returns. (Remember, since LTCs are also EAs, if you are reporting for both LTC and EA, only EA courses would still qualify for your EA designation. See EA course listing link above under EA section.)

All courses listed on the Taxation CPE and Financial and Estate CPE listing pages are acceptable.

  • 30 credits during the 12 months prior to each license year.

LICENSE TERM AND EXPIRATION:

  • Tax preparer licenses expire annually September 30th
  • Tax consultant licenses expire annually May 31st

CPE DUE BY:

  • On renewal date

SELF STUDY CREDIT HOURS:

The website reflects the number of credits granted for the course per the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards. CPE credit measurement is based on the guidelines of one credit for every 50 minutes.

ACCEPTABLE AREAS OF STUDY:

Board rules indicate: acceptable continuing education is that which contributes directly to the expertise of the individual in preparation of income tax returns, and is presented by a sponsor who meets the requirement of all Rules. It is the obligation of each licensee to select a course of study which will contribute to his or her competence in the preparation of income tax returns. The following general subjects matters are acceptable: taxation; practitioner ethics; accounting and payroll theory directly related to taxation; estate, tax or investment planning; computer technology; and others, if the licensee can demonstrate a direct relationship to the preparation of a client's income tax returns.

If you have any questions regarding your LTC CPE requirements, please call PES at 1-800-990-2731 or the State Board of Tax Practitioners. Updated 3/29/2018.

(PLEASE NOTE: Since licensing regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact the Director of Practice to answer any questions and confirm or clarify any requirements listed here.)

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CFPlogo

Are you a Certified Financial Planner (CFP)?
Do PES courses qualify for CFPs? YES!!

Board Information For Referrals:

Certified Financial Planner Board of Standards
1425 K St, NW, Ste 800
Washington, DC 20005
Phone: 800-487-1497 or 202-379-2200
Website: www.cfp.net
Email: renewal@CFPBoard.org

SPONSORSHIP APPROVAL:

Certificants must take a registered continuing education program from a Board registered sponsor. Professional Education Services, LP (PES) is listed as a registered sponsor with the CFP Board. PES courses listed on the CFP Continuing Education Courses page are currently listed as "approved" for CFP continuing education. You can confirm that PES is listed on the Board's site and review our approved program by going to www.CFP.net and clicking on the continuing education sponsor link. Sponsorships and courses must be renewed on an annual basis.

LICENSE RENEWAL INFORMATION:

  • 30 hours of CPE every 2 years.
  • A minimum of 2 of the 30 hours needs to be a pre-approved CFP Board's Code of Ethics and/or Practice Standards Course. The remaining 28 hours can be from any course that falls into the board's acceptable areas of study.

LICENSE TERM AND EXPIRATION:

  • Biennially - based on birth month/year

SELF STUDY CREDIT HOURS:

PLEASE NOTE/IMPORTANT INFORMATION: CFP regulations require 10 final exam questions for each credit. Therefore, since NASBA / AICPA standards only require 5 questions per credit, PES courses will be worth 1/2 the amount of listed credit for CFPs. The full course credit may be used and reported for your CPA or EA designation (if you have that), however, only 1/2 will be reported for your CFP license. If you have any questions, please call customer service at 800-990-2731.

CPE DUE BY:

  • Last day of the CFP certificant's renewal month

ACCEPTABLE PRINCIPAL KNOWLEDGE TOPIC CATEGORES: (These represent subject topics that the CFP Board accepts for continuing education credits effective 01.01.2016)

  • Professional Conduct and Regulation - includes:
    - CPF Board's Code of Ethics and professional Responsibility and Rules of Conduct
    - CFP Board's Financial Planning Practice Standards
    - CFP Board's Disciplinary Rules and Procedures
    - Function, purpose, and regulation of financial institutions
    - Financial services regulations and requirements
    - Consumer protection laws
    - Fiduciary
  • General Principles of Financial Planning - includes:
    - Financial planning process
    - Financial statements
    - Cash flow management
    - Financing strategies
    - Economic concepts
    - Time value of money concepts and calculations
    - Client and planner attitudes, values, biases and behavioral finance
    - Principles of communication and counseling
    - Debt management
  • Education Planning - includes:
    - Education needs analysis
    - Education savings vehicles
    - Financial aid
    - Gift / income tax strategies
    - Education financing
  • Risk Management and Insurance Planning - includes:
    - Principles of risk and insurance
    - Analysis and evaluation of risk exposures
    - Health insurance and health care cost management (individual)
    - Disability income insurance (individual)
    - Long-term care insurance (individual)
    - Annuities
    - Life insurance (individual)
    - Business uses of insurance
    - Insurance needs analysis
    - Insurance policy and company selection
    - Property and casualty insurance
  • Investment Planning - includes:
    - Characteristics, uses and taxation of investment vehicles
    - Types of investment risk
    - Quantitative investment concepts
    - Measures of Investment returns
    - Asset allocation and portfolio diversification
    - Bond and stock valuation concepts
    - Portfolio development and analysis
    - Investment strategies
    - Alternative investments
  • Tax Planning - includes:
    - Fundamental tax law
    - Income tax fundamentals and calculations
    - Characteristics and income taxation of business entities
    - Income taxation of trusts and estates
    - Alternative minimum tax (AMT)
    - Tax reduction / management techniques
    - Tax consequences of property transactions
    - Passive activity and at-risk rules
    - Tax implications of special circumstances
    - Charitable / philanthropic contributions and deductions
  • Retirement Savings and Income Planning - includes:
    - Retirement needs analysis
    - Social Security and Medicare
    - Medicaid
    - Types of retirement plans
    - Qualified plan rules and options
    - Other tax-advantaged retirement plans
    - Regulatory consideration
    - Key factors affecting plan selection for businesses
    - Distribution rules and taxation
    - Retirement income and distribution strategies
    - Business succession planning
  • Estate Planning - includes:
    - Characteristics and consequences of property tilting
    - Strategies to transfer property
    - Estate planning documents
    - Gift and estate tax compliance and tax calculation
    - Sources for estate liquidity
    - Types, features, and taxation of trusts
    - Marital deduction
    - Intra-family and other business transfer techniques
    - Postmortem estate planning techniques
    - Estate planning for non-traditional relationships

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or the CFP Director of Practice. Updated 3/26/2018.

(PLEASE NOTE: Since licensing regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact the Director of Practice to answer any questions and confirm or clarify any requirements listed here.)

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IMAlogo

CMAlogo


Are you a Certified Management Accountant?
Do PES courses qualify for CMAs? YES!!

Regulation states: "the subjects should be related to the topics covered on the CMA examination and/or to an individual's job responsibilities. Subjects which may qualify are: all aspects of accounting, financial management, business applications of mathematics and statistics, computer science, economics, management, production, marketing, business law, and organizational behavior." Programs presented by organizations which are registered with NASBA meet the requirements of continuing education for CMAs and CFMs. PES is registered with NASBA and has issued credits for CMAs without any problems.

Board Information For Referrals:
Institute of Certified Management Accountants
10 Paragon Drive
Montvale, NJ 07645-1760
Phone: 800-638-4427
Fax: 201-573-8438
Website: www.imanet.org

LICENSE RENEWAL INFORMATION:

  • 30 hours of CPE every year. Including 2 hours of ethics.

CPE DUE BY:

  • Same as license.

SELF STUDY CREDIT HOURS:

The website reflects the number of credits granted for the course per the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards. CPE credit measurement is based on the guidelines of one credit for every 50 minutes.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731. Updated 7/31/2017.

(PLEASE NOTE: Since licensing regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact the Director of Practice to answer any questions and confirm or clarify any requirements listed here.)

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ACAlogo

Are you an Accredited Tax Advisor (ATA) or Accredited Tax Preparer (ATP)?
Do PES courses qualify for ATAs and ATPs? YES!!

CPE programs given by sponsors who are registered with NASBA as a CPE sponsor are acceptable. PES is registered with NASBA and have issued credits for ATAs and ATPs without any problems.

Board Information For Referrals:
Accreditation Council for Accountancy and Taxation
1010 North Fairfax Street
Alexandria, VA 22314-1574
Phone: 888-289-7763 x 1343
Fax: 703-549-2512
Website: www.acatcredentials.org

LICENSE RENEWAL INFORMATION:

The number of hours you need to earn depends on both the credential(s) you hold and your practitioner status as explained below.

Accredited Business Accountant/Advisor (ABA):

  • 120 CPE units each three-year cycle
  • 24 hours minimum in accounting and related subjects (such as finance, business management, technology, or business law); AND 24 hours minimum in taxation; AND 4 hours in ethics. (If this credential is combined with the ECS, a minimum of 24 hours must be in eldercare subjects.

Accredited Tax Advisor (ATA):

  • 90 CPE units each three-year cycle
  • 86 hours in taxation or related subjects such as accounting, finance, technology, business law or subjects that relate to your particular area of practice or employment. Four hours must be in ethics.

Accredited Tax Preparer (ATP):

  • 72 CPEs each three-year cycle
  • 68 hours in taxation or related subjects such as accounting, finance, technology, business law, or subjects that relate to your particular area of practice or employment. Four hours must be in ethics.

Accredited Retirement Advisor (ARA):

  • 72 CPEs each three-year cycle
  • 24 hours in eldercare issues such as retirement asset management, Social Security, Medicare, long-term care, trusts and estates. The remaining hours can be in accounting, finance, technology, business law or subjects that relate to your particular area of practice or employment. Four hours must be in ethics.

If You Hold Multiple Credentials:

If you hold more than one credential, you need to meet the CPE requirements of the "higher" credential... not the CPE requirements of both. For example, if you hold both the ABA and the ATP you need only demonstrate 120 hours in CPE units, not 210.

LICENSE AND CPE RENEWAL REPORTING PERIODS:

  • Triennially
  • The next expiration date is 6/30/2020.
  • Current CPE cycle: July 1, 2017 - June 30, 2020.

SELF STUDY CREDIT HOURS:

The website reflects the number of credits granted for the course per the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards. CPE credit measurement is based on the guidelines of one credit for every 50 minutes.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731. Updated 7/31/2017.

(PLEASE NOTE: Since licensing regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact the Director of Practice to answer any questions and confirm or clarify any requirements listed here.)

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Are you a CTEC Member?

Our courses DO NOT qualify for CTEC Member continuing education. Courses must be taken from a CTEC approved sponsor. As of 05.08.2014 we have withdrawn from being a CTEC sponsor and do not offer ANY courses that qualify for CTEC. For more information, visit the CTEC - California Tax Education Council website for sponsors that qualify for CTEC CPE: www.ctec.org

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731. Updated 7/31/2017.

(PLEASE NOTE: Since licensing regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact the Director of Practice to answer any questions and confirm or clarify any requirements listed here.)

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Are you a Registered Tax Return Preparer (RTRP)?

Registered Tax Return Preparer CE courses are offered ONLY through our affiliate website at: www.taxpreparersCE.com -
courses offered on the mypescpe.com website DO NOT qualify for RTRPs.

LICENSE RENEWAL INFORMATION:
Visit www.taxpreparersCE.com for more details.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731. Updated 4/28/2018.

(PLEASE NOTE: Since licensing regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact the Director of Practice to answer any questions and confirm or clarify any requirements listed here.)

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