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The changes to Circular 230 include an exam and an application to become an ERPA. To renew, there is a continuing education requirement.

No details from the IRS yet on who is conducting the exam or how to register to take the exam. I am sure more information on that will follow from the IRS on their website for Tax Professionals, because that is where they post information about the exams to become Enrolled Agents and Enrolled Actuaries.

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