Part 3 Practice Before the IRS and Enrollment question: year of the enrollment cycle

Part 3Practice Before the IRS and Enrollment

In each year of the enrollment cycle, an enrolled agent must complete at least:

A 24 hours, including 2 hours of ethics
B 16 hours, including 2 hours of ethics
C 10 hours, including 1 hour of ethics
D 16 hours, with ethics hours optional each year

Show the answer and explanation

Answer: B. 16 hours, including 2 hours of ethics

Besides the 72-hour cycle requirement, an EA must complete at least 16 hours of CE each enrollment year (January 1 to December 31), of which 2 hours must be ethics or professional conduct. A newly enrolled EA must complete 2 hours per month of the year enrolled, including ethics, for each enrollment year. Source: 31 CFR 10.6(e)(2)(ii); Circular 230 (31 CFR Part 10, Rev. 6-2014). Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

Assuming the 72 hours can be packed into the last year.

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Part 3 Practice Before the IRS and Enrollment question: year of the enrollment cycle

Answer: B. 16 hours, including 2 hours of ethics

Common mistake

Related Part 3 practice questions

Part 3 Practice Before the IRS and Enrollment question: year of the enrollment cycle

Answer: B. 16 hours, including 2 hours of ethics

Common mistake

Related Part 3 practice questions