Along with to the stringent testing and application process, the IRS requires Enrolled Agents to complete 72 hours of continuing professional education. Additionally, this is reported every three years to maintain their Enrolled Agent status. NAEA members are obligated to complete 90 hours per three year reporting period. Consequently because of the knowledge necessary to become an Enrolled Agent and the requirements to maintain the license, there are only about 46,000 practicing Enrolled Agents.