DO PES COURSES QUALIFY FOR EAs? YES!

PES courses that are registered with the IRS as approved programs will qualify for EA continuing education.

PES is an approved Enrolled Agent continuing education provider through the IRS Return Preparer Office. PES Sponsor Approval Code: #ZX34G

INFORMATION FOR REFERRALS:

Internal Revenue Service
Enrolled Agent Policy & Management
PO Box 33968
Detroit, MI 48232
Phone: 1-855-472-5540
Website: www.irs.gov/taxpros/ce
Email: EPP@irs.gov

SPECIAL NOTE:

With the EA sponsor approval program, each individual course that qualifies for EA CPE must be registered with the IRS and will have a specific approval number. Approval numbers will be listed on the course description and the completion certificate. Courses that are registered with the IRS as approved programs will qualify for EA continuing education. All courses listed on the Enrolled Agent Approved CE page currently have been registered and have a corresponding approval number. Any new courses that are applicable for EA CPE will be added as they are developed.

SPECIAL NOTE REGARDING CPE REPORTING FOR EAs:

• CPE sponsors are required to report the continuing education completed by EAs. Reporting is required to be done on a quarterly basis (except in December when it is required to be reported within 10 business days).
• In order to have PES report continuing education credits:
  1) The course needs to be from the list of approved CE courses for Enrolled Agents (link above) and;
  2) The PTIN number must be provided by the client BEFORE CE is submitted for credit.

CPE REGULATIONS AND RENEWAL INFORMATION:

Applications for renewal will be required to be submitted between November 1 and January 31st of every third year (based on the clients’ Social Security Number). At that time the EA will need to report the following CPE requirements:

• a minimum of 72 hours of continuing education credit must be completed during each three year period (known as an enrollment cycle) - the three calendar years immediately preceding the renewal deadline
• a minimum of 16 hours of continuing education credits, including 2 hours of ethics or professional conduct, must be completed in each calendar year of the enrollment cycle
• The current renewal cycles are listed below based by the last digit of your social security number:
  0, 1, 2 or 3: the next renewal submission is between November 1, 2024 and January 31, 2025 and they will report CPE for the calendar years 2022, 2023, 2024
  4, 5, or 6: the next renewal submission is between November 1, 2025 and January 31, 2026 and they will report CPE for the calendar years 2023, 2024, 2025
  7, 8, or 9: the next renewal submission is between November 1, 2026 and January 31, 2027 and they will report CPE for the calendar years 2024, 2025, 2026

ETHICS REQUIREMENT:

• 2 hours of ethics each calendar year.
• Definition of acceptable ethics courses: the ethics course should be designed for the tax professional and cover ethical issues that arise in a tax practice.
• PES course #4525: Ethics and Professional Responsibility for Enrolled Agents was written specifically for EAs; however the general ethics courses #4035, #4200, and #4205 are also registered and approved for EA Ethics.

ACCEPTABLE AREAS OF STUDY:

To qualify: ".... designed to enhance the professional knowledge of an individual in Federal taxation or Federal tax related matters, i.e. programs comprised of current subject matter in Federal taxation or Federal tax related matters to include accounting, tax preparation software and taxation or ethics."

The courses listed on the Enrolled Agent Approved CE page currently qualify for Enrolled Agents cpe.

PLEASE NOTE: In our general catalog specific categories of courses and or specific courses will state: not available for EAs. (e.g. Management Advisory Services, Business and Industry, Computer Applications)

LICENSE TERM AND EXPIRATION:

• Triennially - expiration is dependent on staggered renewal dates based on the last digit in the licensee's social security number.
• Enrollment periods are for a term of three years with the effective dates being April 1, of the renewal year to March 31st, three years later. For example April 1st, 2024 to March 31st, 2027. For such a period, you would get your renewal form between November 1, 2023 and January 31, 2024 and have to show CPE for the years 2021, 2022, and 2023. Any questions, please call PES or refer to the IRS website listed at the top of this page.

CPE COMPLETION DUE BY:

• CPE must be completed on a calendar year basis.

SELF STUDY CREDIT HOURS:

PES credits are granted based on the AICPA and NASBA statement of standards of one credit for every 50-minutes of study time. The IRS recognizes the same credit calculation for Enrolled Agents.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or the Director of Practice. PLEASE NOTE: Since licensing regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact the Director of Practice to answer any questions and confirm or clarify any requirements listed here. Information updated 3.21.2024

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DO PES COURSES QUALIFY FOR LTCs and LTPs? YES!

INFORMATION FOR REFERRALS:

State Board of Tax Practitioners
MAILING ADDRESS:
550 Airport Rd SE Ste A
Salem OR 97301
Phone: (971) 701-1544
Executive Director: Laura Kardokus
CE Specialist: Gretchen Boyer
Website: www.oregon.gov/OBTP

SPONSORSHIP APPROVAL:

Per the Board: Acceptable continuing education is that which contributes directly to the expertise of the individual in the preparation of income tax returns, and is presented by a sponsor who meets the requirements of all Rules. Correspondence and self-study courses must be Board approved if not already approved by California Tax Education Council (CTEC), Internal Revenue Service (IRS), National Association of State Boards of Accountancy (NASBA), or courses by such other sponsors as may be approved by the Board.

Professional Education Services, LP (PES) is registered with NASBA (#103592) and IRS CE Sponsor (Approval Code: #ZX34G). PES offers courses to meet the needs of LTCs / LTPs and Tax Examiners per the Oregon Board of Tax Practitioners rules and regulations.

See the acceptable CPE definition below - basically PES taxation courses and financial and estate planning courses would qualify. However; other courses will qualify if the LTC can demonstrate it demonstrates a direct relationship to the preparation to a client's income tax returns. (Remember, since LTCs are also EAs, if you are reporting for both LTC and EA, only EA courses would still qualify for your EA designation. See EA course listing link above under EA section.)

All courses listed on the Taxation CPE and Financial and Estate CPE listing pages are acceptable.

CPE REGULATIONS AND RENEWAL INFORMATION:

• 30 credits during the 12 months prior to each license year.
• ETHICS: a minimum of 2 hours in professional conduct and ethics.
  The following PES courses can be used to fulfill this requirement: #4525: Ethics and Professional Responsibility for Enrolled Agents was written specifically for EAs; however the general ethics courses #4035, #4200 and #4205 are also registered and approved for EA Ethics.

LICENSE TERM AND EXPIRATION:

• Tax preparer licenses expire annually September 30th
• Tax consultant licenses expire annually May 31st

CPE DUE BY:

• On renewal date

SELF STUDY CREDIT HOURS:

The website reflects the number of credits granted for the course per the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards. CPE credit measurement is based on the guidelines of one credit for every 50 minutes.

ACCEPTABLE AREAS OF STUDY:

Board rules indicate: acceptable continuing education is that which contributes directly to the expertise of the individual in preparation of income tax returns and is presented by a sponsor who meets the requirement of all Rules. It is the obligation of each licensee to select a course of study which will contribute to his or her competence in the preparation of income tax returns. The following general subjects matters are acceptable to the extent they contribute directly to the expertise of advising, assisting, or preparing income tax returns: taxation; practitioner ethics; accounting and payroll theory taxation; estate, tax or investment planning; computer technology; tax representation: exam, collections, or appeals; and others, if the licensee can demonstrate a direct relationship to the preparation of a client's income tax returns.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or the Director of Practice. PLEASE NOTE: Since licensing regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact the Director of Practice to answer any questions and confirm or clarify any requirements listed here. Information updated 4.2.2024

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DO PES COURSES QUALIFY FOR CFPs? YES!*

PES courses that are formally registered with the CFP Board as approved programs will qualify and be reported for CFP continuing education. *PES courses listed on the CFP Continuing Education Courses page are formally registered and "approved" for CFP continuing education.

Would you like to choose CPE that is NOT listed on the CFP listing page? CFPs may be able to self-register additional courses - please see the CFP Board’s website at www.cfp.net for additional information.

BOARD INFORMATION FOR REFERRALS:

Certified Financial Planner Board of Standards
1425 K St, NW, Ste 800
Washington, DC 20005
Phone: 800-487-1497 or 202-379-2200
Website: www.cfp.net
Email: renewal@CFPBoard.org

SPONSORSHIP APPROVAL:

Certificants must take a registered continuing education program from a Board registered sponsor. Professional Education Services, LP (PES) is listed as a registered sponsor with the CFP Board. PES courses listed on the CFP Continuing Education Courses page are currently listed as "approved" for CFP continuing education. You can confirm that PES is listed on the Board's site and review our approved program by going to www.cfp.net and clicking on the continuing education link listed under the FOR CFP PROFESSIONALS menu. Sponsorships and courses must be renewed on an annual basis.

LICENSE RENEWAL INFORMATION:

• 30 hours of CPE every 2 years
• A minimum of 2 of the 30 hours needs to be a pre-approved CFP Board's Code of Ethics and/or Practice Standards Course. The remaining 28 hours can be from any course that falls into the board's acceptable areas of study.

LICENSE TERM AND EXPIRATION:

• Biennially - based on birth month/year

SELF STUDY CREDIT HOURS:

NEW CFP REGULATIONS: Now require only 5 final exam questions for each credit hour which is the same as the NASBA / AICPA standards. On each course description on our website, it details the CFP program approval number and the number of CFP credits that will be reported upon completion. Please review this information prior to ordering. In addition, the full course credit may be used and reported for your CPA or EA designation (if you have that).

CPE DUE BY:

• Last day of the CFP certificant's renewal month. PLEASE NOTE: Per the Board '' ...all reported CE must be processed by the Board on or before the expiration date of the two year period in order to avoid certificate expiration''. Therefore, we recommend that you complete your CE at least two weeks prior to your expiration date to avoid any reporting issues / delays.

ACCEPTABLE AREAS OF STUDY:

Below is a listing of the current subject topics that the CFP Board accepts for continuing education. Please remember, that even if a course falls within an acceptable subject topic, it will ONLY be reported for CFP credits if it is formally registered with the Board with a program approval number. Please select a course from the CFP Continuing Education Courses page if you wish it to be reported for CFP credits.

Want to take a course that is not on our CFP page? You can “self-register” the course through your personal account on the CFP Board’s website. You will need to log into your account and search for the “non-registered CE Submission Form” to submit CE that is not from our CFP courses page.

• Professional Conduct and Regulation
• General Principles of Financial Planning
• Education Planning
• Risk Management and Insurance Planning
• Investment Planning
• Tax Planning
• Retirement Savings and Income Planning
• Estate Planning

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or the CFP Director of Practice. PLEASE NOTE: Since licensing regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact the Director of Practice to answer any questions and confirm or clarify any requirements listed here. Information updated 1.1.2024

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Our courses DO NOT qualify for CTEC Member continuing education. Courses must be taken from a CTEC approved sponsor.

For more information, visit the CTEC - California Tax Education Council website for sponsors that qualify for CTEC CPE:
www.ctec.org

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We do not offer the Annual Federal Tax Refresher (AFTR) program.

We suggest visiting the following website for more information:
https://www.irs.gov/tax-professionals/ce-provider-faqs-annual-federal-tax-refresher-aftr-course