[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-394462-105":59,"doc-detail-394462-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","continuing-education-ce-requirements-for-enrollee-first-renewal-cycle-table","Continuing Education (CE) Requirements for Enrollee First Renewal Cycle - Table","","Guidance explains when and how newly enrolled enrolled EAs must renew enrollment, detailing CE expectations for an enrollee’s first renewal cycle. It describes differences for first-time renewal applicants versus those already enrolled for a full three-year cycle, including how many CE hours are required based on enrollment duration. Ethics or professional conduct credits are required for each enrollment year, with a regulatory citation stating two qualifying CE hours per enrolled month. Renewal cycle dates and CE credit allocations are provided by SSN ending.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/continuing-education-ce-requirements-for-enrollee-first-renewal-cycle-table/394462/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/continuing-education-ce-requirements-for-enrollee-first-renewal-cycle-table/394462.png","ImageObject",300,407,{"name":92,"@type":93},"404brain","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-01","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",13,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"When do renewal application periods occur for different renewal cycles?","Question",{"text":113,"@type":114},"The document lists renewal application windows for each renewal cycle, including periods spanning November 1 through January 31 and April 1 through June 30, depending on SSN ending.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Do newly enrolled EAs need 72 hours of CE for their first renewal?",{"text":118,"@type":114},"Generally, newly enrolled EAs do not need 72 hours of CE for their first renewal because they are not enrolled for all three years in the cycle.",{"name":120,"@type":111,"acceptedAnswer":121},"How are Ethics (professional conduct) CE hours calculated?",{"text":122,"@type":114},"Two hours of Ethics or professional conduct are required for each enrollment year during the enrollment cycle, and the Circular 230 excerpt states qualifying continuing education credit is required based on months enrolled, treating any part of a month as the full month.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},394462,1790649760,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":8,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":81,"preview_page_count":4},1099529839291,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Do you know when to renew your enrollment?  \n\n| SSN Ending | Renewal Cycle | Renewal Application Period |  | Renewal Cycle Expiration |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  | EA | ERPA | EA | ERPA |\n| 7, 8, 9 & No SSN | 2024-2027 | November 1, 2026 through January 31, 2027 | April 1, 2027 through June 30, 2027 | March 31, 2027 | September 30, 2027 |\n| 0, 1, 2, 3 | 2025-2028 | November 1, 2027 through January 31, 2028 | April 1, 2028 through June 30, 2028 | March 31, 2028 | September 30, 2028 |\n| 4, 5, 6 | 2026-2029 | November 1, 2028 through January 31, 2029 | April 1, 2029 through June 30, 2029 | March 31, 2029 | September 30, 2029 |\n\nContinuing Education (CE) Requirements for New Enrollees  \nThe CE requirement is slightly different for newly enrolled EAs applying for their first renewal.  \nGenerally, newly enrolled EAs will not need 72 hours of CE because they will not have been enrolled for all three years of the cycle. The 16 hour yearly minimum may not apply to them for at least one of the three years of the cycle.  \nTwo hours of Ethics or Professional Conduct are required for each enrollment year during the enrollment cycle regardless of when enrollment began. The 2 hours of Ethics are included in the annual CE requirements in the chart below.  \nCircular 230  \npage 12, §10.6 (e)(2)(iii)(A)  \n“...an individual who received initial enrollment during an enrollment cycle must complete two hours of qualifying continuing education credit for each month enrolled during the enrollment cycle. Enrollment for any part of a month is considered enrollment for the entire month.”  \n\n| CE Requirements for an Enrollee’s First Renewal Cycle |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| SSN Ending | Year of Enrollment | Calendar Month Enrollment Granted |  |  |  |  |  |  |  |  |  |  |  | Renewal Cycle |\n|  |  | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec |  |\n| 7, 8, 9 &\u003Cbr>No SSN | 2024 | 72 | 70 | 68 | 66 | 64 | 62 | 60 | 58 | 56 | 54 | 52 | 50 | 2024-2027 |\n|  | 2025 | 48 | 46 | 44 | 42 | 40 | 38 | 36 | 34 | 32 | 30 | 28 | 26 |  |\n|  | 2026 | 24 | 22 | 20 | 18 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 2 |  |\n| 0, 1, 2, 3 | 2025 | 72 | 70 | 68 | 66 | 64 | 62 | 60 | 58 | 56 | 54 | 52 | 50 | 2025-2028 |\n|  | 2026 | 48 | 46 | 44 | 42 | 40 | 38 | 36 | 34 | 32 | 30 | 28 | 26 |  |\n|  | 2027 | 24 | 22 | 20 | 18 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 2 |  |\n| 4, 5, 6 | 2026 | 72 | 70 | 68 | 66 | 64 | 62 | 60 | 58 | 56 | 54 | 52 | 50 | 2026-2029 |\n|  | 2027 | 48 | 46 | 44 | 42 | 40 | 38 | 36 | 34 | 32 | 30 | 28 | 26 |  |\n|  | 2028 | 24 | 22 | 20 | 18 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 2 |  |\n\nPublication 5186 (Rev. 2-2026) Catalog Number 67242C Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)","cbCaimHIgTDsKgnS","https://ap.wps.com/l/cbCaimHIgTDsKgnS","pdf",240035,"English","# Renewal Cycle and Renewal Application Periods\n## CE Requirements for New Enrollees (First Renewal)\n# Continuing Education (CE) Requirements Table\n## CE Requirements by SSN Ending and Enrollment Month","[{\"question\":\"When do renewal application periods occur for different renewal cycles?\",\"answer\":\"The document lists renewal application windows for each renewal cycle, including periods spanning November 1 through January 31 and April 1 through June 30, depending on SSN ending.\"},{\"question\":\"Do newly enrolled EAs need 72 hours of CE for their first renewal?\",\"answer\":\"Generally, newly enrolled EAs do not need 72 hours of CE for their first renewal because they are not enrolled for all three years in the cycle.\"},{\"question\":\"How are Ethics (professional conduct) CE hours calculated?\",\"answer\":\"Two hours of Ethics or professional conduct are required for each enrollment year during the enrollment cycle, and the Circular 230 excerpt states qualifying continuing education credit is required based on months enrolled, treating any part of a month as the full month.\"}]","Continuing Education (CE) Requirements for Enrollee First Renewal Cycle - Table | PDF",1790403786]