Enrolled retirement plan agents
(ii) Enrolled retirement plan agents. To qualify for continuing education credit for an enrolled retirement plan agent, a course of learning must (A) Be a qualifying continuing education program designed to enhance professional knowledge in qualified retirement plan matters; and (B) Be a qualifying continuing education program consistent with the Internal Revenue Code and effective tax administration. (iii) Registered tax return preparers. To qualify for continuing education credit for a registered tax return preparer, a course of learning must (A) Be a qualifying continuing education program designed to enhance professional knowledge in Federal taxation or Federal tax related matters (programs comprised of current subject matter in Federal taxation or Federal tax related matters, including accounting, tax return preparation software, taxation, or ethics); and (B) Be a qualifying continuing education program consistent with the Internal Revenue Code and effective tax administration. (2) Qualifying programs(i) Formal programs. A formal program qualifies as a continuing education program if it (A) Requires attendance and provides each attendee with a certificate of attendance; (B) Is conducted by a qualified instructor, discussion leader, or speaker (in other words, a person whose background, training, education, and experience is appropriate for instructing or leading a discussion on the subject matter of the particular program); (C) Provides or requires a written outline, textbook, or suitable electronic educational materials; and (D) Satisfies the requirements established for a qualified continuing education program pursuant to 10.9. (ii) Correspondence or individual study programs (including taped programs). Qualifying continuing education programs include correspondence or individual study programs that are conducted by continuing education providers and completed on an individual basis by the enrolled individual. The allowable credit hours for such programs will be measured on a basis comparable to the measurement of a seminar or course for credit in an accredited educational institution. Such programs qualify as continuing education programs only if they (A) Require registration of the participants by the continuing education provider; (B) Provide a means for measuring successful completion by the participants (for example, a written examination), including the issuance of a certificate of completion by the continuing education provider; (C) Provide a written outline, textbook, or suitable electronic educational materials; and (D) Satisfy the requirements established for a qualified continuing education program pursuant to 10.9. (iii) Serving as an instructor, discussion leader or speaker. (A) One hour of continuing education credit will be awarded for each contact hour completed as an instructor, discussion leader, or speaker at an educational program that meets the continuing education requirements of paragraph (f) of this section. (B) A maximum of two hours of continuing education credit will be awarded for actual subject preparation time for each contact hour completed as an instructor, discussion leader, or speaker at such programs. It is the responsibility of the individual claiming such credit to maintain records to verify preparation time. (C) The maximum continuing education credit for instruction and preparation may not exceed four hours annually for registered tax return preparers and six hours annually for enrolled agents and enrolled retirement plan agents. (D) An instructor, discussion leader, or speaker who makes more than one presentation on the same subject matter during an enrollment cycle or registration year will receive continuing education credit for only one such presentation for the enrollment cycle or registration year. (3) Periodic examination. Enrolled Agents and Enrolled Retirement Plan Agents may establish eligibility for renewal of enrollment for any enrollment cycle by (i) Achieving a passing score on each part of the Special Enrollment Examination administered under this part during the three year period prior to renewal; and (ii) Completing a minimum of 16 hours of qualifying continuing education during the last year of an enrollment cycle.