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The IRS Continuing Education Provider System: Relevant or redundant?

Once a professional in any field has completed his basic educational requirements for qualification and obtained his professional credential, he is faced with the prospect of lifelong continuing education (CE). Enrolled Agents (EAs) and certain unenrolled tax return preparers must obtain CE from a provider listed in the Internal Revenue Service's (IRS's) CE Provider System. This article explores the history of the EA designation, the development of CE requirements for Certified Public Accountants and EAs, and the competing listings for CE providers of the IRS and the National Association of State Boards of Accountancy (NASBA). The redundancy of the two sets of CE providers is discussed, concluding that the NASBA listing is superior to the IRS's listing and the CE Provider System should be eliminated.

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