Regulations governing the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries

Original publisher: [Washington, D.C.] : Dept. of the Treasury, Internal Revenue Service, [2002] OCLC Number: (OCoLC)52563427 Subject: Lawyers -- United States. Excerpt: ... ( 7 ) Forms required for renewal may be obtained from the Director of Practice, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC 20224. ( e ) Condition for renewal: Continuing professional education. In order to qualify for renewal of enrollment, an individual enrolled to practice before the Internal Revenue Service must certify, on the application for renewal form prescribed by the Director of Practice, that he or she has satisfied the following continuing professional education requirements. ( 1 ) For renewed enrollment effective after March 31, 2004. ( i ) A minimum of 16 hours of continuing education credit must be completed during each calendar year in the enrollment term. ( 2 ) For renewed enrollment effective after April 1, 2007. ( i ) A minimum of 72 hours of continuing education credit must be completed during each three year period described in paragraph ( d ) ( 4 ) of this section. Each such three year period is known as an enrollment cycle. ( ii ) A minimum of 16 hours of continuing education credit, including 2 hours of ethics or professional conduct, must be completed in each year of an enrollment cycle. ( iii ) An individual who receives initial enrollment during an enrollment cycle must complete two ( 2 ) 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. ( f ) Qualifying continuing education--( 1 ) General. To qualify for continuing education credit, a course of learning mustB ( i ) Be a qualifying program designed to enhance professional knowledge 15