July 27, 2006
CONTINUING PROFESSIONAL EDUCATION REQUIREMENTS
The regulations for the Joint Board for the Enrollment of Actuaries require an Enrolled
Actuary to complete 36 hours of continuing professional education (CPE) credit each
enrollment cycle to qualify for renewal of enrollment. Core subject matter must comprise at
least 18 hours. For newly enrolled actuaries who were enrolled during the current
enrollment cycle, lesser requirements apply.
For the current cycle, the period during which these CPE hours must be fulfilled extends
from January 1, 2005, to December 31, 2007. Note the CPE hours must be met three
months prior to the end of the enrollment cycle, which is March 31, 2008.
Enrolled actuaries are required by the regulations to retain, for a period of three years after
the end of an enrollment cycle, the following supporting documentation regarding CPE:
1) The name of the sponsoring organization
2) The location of the program
3) The title of the program and description of its content
4) The dates attended
5) The name of the instructor, discussion leader or speaker
6) The certificate of completion and/or signed statement of the hours of attendance
from the sponsor
7) The total core and noncore credit hours
The Joint Board conducts random audits of claims for CPE credit, which includes the
review of the documents listed above. The Joint Board urges you to pay close attention to
those sections of the regulations that discuss the criteria for courses or programs to fulfill
the CPE requirements.
Please note that the regulations provide that teaching, publishing articles and certain other
activities may earn a limited number of CPE hours. Similar record keeping requirements
apply to these activities.
Department of the Treasury
Internal Revenue Service
Washington, DC 20224