At a glance
What to know before choosing
- For enrolled agents, the correct term is IRS continuing education (CE), not NASBA CPE.
- Provider approval does not remove the need to verify the individual program's category, hours, program number, and completion rules.
- A participant's PTIN and IRS reporting information should be handled securely and separately from public certificate content.
What to verify before registration
The course page should give enough information to decide whether the program matches the participant's IRS CE needs. If material information is missing, confirm it before purchasing or beginning the course.
- Provider identity and current IRS approval status.
- Program number, credit category, and CE hours.
- Delivery method, schedule, and completion requirements.
- Certificate availability and record-retention information.
- PTIN collection and reporting procedures.
Live and self-study formats require different controls
Both live and self-study programs can support IRS CE when properly approved, but they do not use the same completion process.
| Format | Items to review |
|---|---|
| Live webinar | Identity, attendance, polling or participation, schedule, and certificate release. |
| Live virtual seminar | Agenda, attendance for the full program, breaks, credit allocation, and certificate details. |
| On-demand self-study | Lessons, review questions, final examination, passing score, evaluation, completion, and reporting. |
Certificates, PTIN reporting, and records
A completion certificate should identify the participant and program without displaying the participant's PTIN. The provider's reporting ledger should retain the information needed for IRS reporting and reconciliation in a protected business-data system.
- Keep the completion certificate for the participant's records.
- Confirm the name and PTIN submitted for reporting are accurate.
- Use the attendee account or support channel to correct a record promptly.
- Do not place the PTIN on a public-facing certificate or course page.
Frequently asked questions
Questions about this guide
Do enrolled agents need CPE or CE?
The IRS refers to continuing education for enrolled agents as CE. NASBA CPE is a separate framework commonly associated with CPA continuing professional education.
What should an IRS CE course page show?
It should clearly describe the provider, program number, credit category and hours, delivery method, completion requirements, and certificate or reporting process applicable to the program.
Should a PTIN appear on the completion certificate?
No. PTIN information should be stored and handled securely for reporting and reconciliation, separately from public certificate and learning-page content.
Current information