The Office of Professional Responsibility (OPR) has recently completed Phase I of the CPE audit of Enrolled Agents. Approximately 350 randomly selected Enrolled Agents verified the CPE hours they claimed on their most recent Form 8554, Renewal Application of Enrolled Agents.
The purpose of the audit was to verify the compliance of courses taken compared to the information provided on the renewal applications received. The results were very positive. Over 94% of the audited agents were in full compliance with the CPE requirements. Over 83% of the audited agents provided documentation verifying that they had taken more courses than required by Circular 230.