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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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Title 31
Part 10
Subpart A - Subpart A—Rules Governing Authority to Practice
§ 10.1 - Offices.
§ 10.2 - Definitions.
§ 10.3 - Who may practice.
§ 10.4 - Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
§ 10.5 - Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
§ 10.6 - Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
§ 10.7 - Representing oneself; participating in rulemaking; limited practice; and special appearances.
§ 10.8 - Return preparation and application of rules to other individuals.
§ 10.9 - Continuing education providers and continuing education programs.
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