Enrollment year
(i) Enrollment year means January 1 to December 31 of each year of an enrollment cycle. (ii) Enrollment cycle means the three successive enrollment years preceding the effective date of renewal. (iii) Registration year means each 12-month period the registered tax return preparer is authorized to practice before the Internal Revenue Service. (iv) The effective date of renewal is the first day of the fourth month following the close of the period for renewal described in paragraph (d) of this section. (2) For renewed enrollment as an enrolled agent or enrolled retirement plan agent(i) Requirements for enrollment cycle. A minimum of 72 hours of continuing education credit, including six hours of ethics or professional conduct, must be completed during each enrollment cycle. (ii) Requirements for enrollment year. A minimum of 16 hours of continuing education credit, including two hours of ethics or professional conduct, must be completed during each enrollment year of an enrollment cycle. (iii) Enrollment during enrollment cycle(A) In general. Subject to paragraph (e)(2)(iii)(B) of this section, an individual who receives 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. (B) Ethics. An individual who receives initial enrollment during an enrollment cycle must complete two hours of ethics or professional conduct for each enrollment year during the enrollment cycle. Enrollment for any part of an enrollment year is considered enrollment for the entire year. (3) Requirements for renewal as a registered tax return preparer. A minimum of 15 hours of continuing education credit, including two hours of ethics or professional conduct, three hours of Federal tax law updates, and 10 hours of Federal tax law topics, must be completed during each registration year.