Annual Continuing Education Guidance Chart

The below chart provides a general idea of the Annual CE Requirements needed for Tax Preparers. Depending on the state you live in or the type of tax credentials you hold, we still recommend that you check with the IRS and your State’s website for Tax Preparers CE requirements.


Tax Preparer Category Annual Federal Tax Refresher Course (AFTR) Tax Law Update Courses General Tax Law Courses Ethics Courses Total CE Credit
Enrolled Agents 22 Hrs 2 Hrs = 24 Hrs
Non-Exempt Tax Preparers 6 Hrs 10 Hrs 2 Hrs = 18 Hrs
Exempt Tax Preparers (For California, Oregon, Maryland, and New York Tax preparers, please check with your state’s CE Requirements.) 3 Hrs 10 Hrs 2 Hrs = 15 Hrs