South Carolina Enrolled Agent (EA) CE requirements

Renewal: Renewal is staggered by the last digit of the Social Security number (or no SSN): EAs renew on a 3-year cycle assigned by SSN. The current IRS renewal window is October 1, 2026 through January 31, 2027 for SSNs ending in 7, 8, or 9 (or no SSN). Complete all 72 cycle hours before your cycle's renewal deadline.

More on this license

• South Carolina Enrolled Agent (EA) license renewal deadline
• South Carolina Enrolled Agent (EA) CE category requirements
• South Carolina Enrolled Agent (EA) license renewal fees
• South Carolina Enrolled Agent (EA) CE audits & penalties

Required categories

Details

Federal requirement via the IRS (Circular 230 section 10.6), identical in every state -- no state adds EA-specific CE on top. 72 CE hours per 3-year enrollment cycle (66 qualifying hours + 6 hours of ethics/professional conduct), with a minimum of 16 hours per calendar year including 2 hours of ethics. CE must be from IRS-approved providers; providers report completions to the IRS and EAs must keep completion records for 4 years. A maximum of 6 instructor hours per year counts toward the requirement. Excess ethics hours cannot offset other categories. The Annual Filing Season Program's AFTR course does NOT count toward EA CE. Enrollment renewal is filed on Form 8554 (Rev. 11-2022); enrollment cards are effective April 1 and the enrollment period runs through March 31 of the third year.

Official source: IRS