After I become an ERPA, what are the renewal and continuing professional education (CPE) requirements?

If you received a Renewal notice and your Social Security Number does not end in 0, 1, 2, or 3, please disregard this letter.

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.

Note: Renewal Form 8554-EP is currently disabled in pay.gov until further notice. Enrollment Form 23-EP is currently available only on pay.gov until further notice. Renewal Form 8554-EP and Enrollment Form 23-EP will not be available on the IRS Forms and Publishing website until further notice. We are currently revising these forms to consider the pending user fee regulations. We expect them to be available again soon.

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:

• 0, 1, 2 or 3 – your first renewal cycle is between April 1, 2010 and June 30, 2010.
  
  
• 4, 5 or 6 – your first renewal cycle is between April 1, 2011 and June 30, 2011.
  
  
• 7, 8 or 9 – your first renewal cycle is between April 1, 2012 and June 30, 2012.

For further guidance on ERPA Renewal Cycles consult Circular 230 and/or contact the Office of Professional Responsibility at 313-234-1280.

CPE
You must complete a minimum of 72 hours of continuing education credits during each three-year enrollment cycle from an approved ERPA CPE sponsor. 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 three 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, Section 10.6(i) for “Recordkeeping requirements.”