RPP enrollment period question

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Rivkah Schweke

Having trouble understanding this question.  I found two similar questions on a practice exam but the answers are different.  Please explain what I'm not seeing here.. Thank you in advance!

Question#1)

Janice must renew her enrollment with the IRS by Jan 31, 2012. When may she destroy records documenting her continuing professional education from 2011?

A. April 1, 2012
B. January 31, 2015
C. April 1, 2015
D. April 1, 2016

Rationale:
Proof of CPE must be kept for a period of four years following the date of renewal of enrollment. The effective date of renewal is April 1 of the year following the close of the period for renewal. Four years from April 1, 2012 is April 1, 2016.

Correct Answer: D

__________________________________________

Question #2

Lila must apply to renew her enrollment with the IRS by Jan 31, 2011. When may she destroy records documenting her continuing professional education from 2011?

A. April 1, 2014
B. Jan 31, 2014
C. April 1, 2015
D. April 1, 2018

Rationale:
The enrollment cycle is a period of three successive enrollment years preceding the effective date of renewal. Upon renewal, you must attest to the completion of your CE requirements from the prior 3 year period. Lila will not attest to her 2011 CE until 2014 because a new enrollment period begins in 2011. Her next enrollment renewal is effective on April 1, 2014. Proof of CPE must be kept for a period of four years following the date of renewal of enrollment. The effective date of renewal is April 1 of the year following the close of the period for renewal. Four years from April 1, 2014 is April 1, 2018.

Correct Answer: D


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2 Answer(s)

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Laurence Appleton

The differences in these two questions is subtle and I didn't see it at first either. But notice that Janice's must renew by 2012, and Lila must renew by 2011. Both questions ask about CPE credits earned in 2011.

CPE credits earned by Janice in 2011 are applied to her renewal period that ends on April 1, 2012. So she must keep the recods for four years after April 1, 2012.

But since Lila's renewal period ends in 2011, CPE credits earned by Lila in 2011 (after April 1, 2011) are applied to her next renewal period, which starts April 1, 2011 and has an effective date for renewal of April 1, 2014. Lila must keep her records for four years after April 1, 2014.


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JOHN NGUYEN

What I can see in these two questions such as : 1) Janice must renew her enrollment by Jan. 31 2012. 2012-2016 (4 years keeping record) then she can renew after that and destroy the old one (2011). 2) Lila must renew her enrollment Jan. 31 2011. (2011-2014 (3 years renewal cycle) but not (4 years keeping record), so Lila has to keep until her next renewal cycle which is April 2014. (2014-2018 (4 years keeping record), then she can destroy after that. Hope this will be helpful.

This is Enrolled Agent question not RTRP, please refer to Circular 230 § 10.6. for more info.

(1) Each individual applying for renewal must retain for a period of four years following the date of renewal the information required with regard to qualifying continuing education credit hours. Such information includes —

(i) The name of the sponsoring organization;

(ii) The location of the program;

(iii) The title of the program, qualified program number, and description of its content;

(iv) Written outlines, course syllibi, textbook, and/or electronic materials provided or required for the course;

(v) The dates attended;

(vi) The credit hours claimed;

(vii) The name(s) of the instructor(s), discussion leader(s), or speaker(s), if appropriate; and

(viii) The certificate of completion and/or signed statement of the hours of attendance obtained from the continuing education provider.

(2) To receive continuing education credit for service completed as an instructor, discussion leader, or speaker, the following information must be maintained for a period of four years following the date of renewal —

(i) The name of the sponsoring organization;

(ii) The location of the program;

(iii) The title of the program and copy of its content;

(iv) The dates of the program; and

(v) The credit hours claimed.


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IRS Circular 230 Disclosure

Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.

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