Enrolled Agents must obtain 72 hours of continuing education every three years. A minimum of 16 hours must be earned per year, two of which must be on ethics. Enrolled Retirement Plan Agents must obtain 72 hours of continuing education every three years. If your initial enrollment occurs during an enrollment cycle, you're required to complete 2 hours of qualifying continued education credits per month AND 2 hours of ethics or professional conduct credits per year. When your new enrollment cycle begins, you will be required to satisfy the full 72-hour continuing education credit requirement. LearnFormula (Provider Number: RIBNO) is an approved Continuing Education (CE) provider with IRS. All of the courses listed under IRS in the association selection meet the IRS standard for continuing education. We report CE to the IRS periodically according to their guidelines. Please note that the IRS does not accept half (.5) credits. To meet IRS guidelines, we round down to the full hour (ex: If the course qualified for 1.5 credits, 1 credit will be offered, as advertised on the Course Page).