SEE-3 - Practices and Procedures - Section 1.2
Identify the requirements to become and remain an enrolled agent, including the SEE, suitability check, PTIN, enrolment renewal cycle, and continuing education obligations.
Identify the two paths to enrolment - passing all three parts of the SEE or qualifying former IRS employment - together with the tax-compliance and background suitability check and the PTIN requirement. Recognise the enrolment renewal cycle keyed to the last digit of the SSN and the 72-hour, three-year continuing education requirement with a 16-hour annual minimum including 2 hours of ethics.
Enrolled agent enrollmentForm 23PTINContinuing educationRenewal cycle
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