After You Pass — Form 23, Ethics & CE (2025)
Passed all three parts of the SEE? 🎉 The finish line is in sight. In 2025, you’ll finalize your credential by filing Form 23 (Application for Enrollment), clearing the IRS suitability review, and setting up your ethics/CE routine so your status stays active.
1️⃣ When to apply (deadline & timing)
You must apply for enrollment within one year of the date you passed your third SEE part. Processing typically takes about 60–90 days, depending on workload.
- Official FAQ: EA FAQs (IRS)
- Processing notes: Enrolled Agent News (IRS)
2️⃣ Form 23 — how to file on Pay.gov
In 2025, the fastest way is online via Pay.gov. Have your PTIN, personal info, and payment ready.
- ▶ Apply online: Form 23 on Pay.gov
- ▶ IRS overview: Applying for Enrollment (IRS)
- ▶ PDF reference: Form 23 (PDF)
3️⃣ IRS suitability review (what they check)
After you submit Form 23, the IRS conducts a suitability review. It focuses on:
- Tax compliance: All personal/business returns filed; balances addressed or in a valid payment plan.
- Criminal history: Any convictions relevant to tax practice.
- Professional conduct: Prior sanctions under Circular 230, if any.
You don’t need fingerprinting for EA enrollment; just respond promptly if the IRS requests clarification.
4️⃣ Ethics & Circular 230 essentials
Once enrolled, you practice under Treasury Circular 230. Know the rules on competency, conflicts, fees, and client communications.
- Read it: Circular 230 (PDF)
- About OPR: Office of Professional Responsibility
5️⃣ Continuing education (CE) you must complete
To maintain your EA status, complete 72 hours of CE every 3 years, with at least 16 hours per year and 2 ethics hours each year from IRS-approved providers.
- Requirements: Maintain Your EA Status (IRS)
- Approved providers & programs: Continuing Education for Tax Pros (IRS)
6️⃣ What to do after you’re approved
- Renew PTIN annually: Each fall via rpr.irs.gov.
- Access transcripts (optional): As a Circular 230 practitioner, you can request TDS access by completing the e-Services application: e-Services TDS.
- Set a CE cadence: Block monthly hours and book courses early each year.