A background check, including a review of the applicant's personal and business tax compliance, is conducted after an applicant files Form 23, "Application for Enrollment to Practice Before the Internal Revenue Service", within one year of completing all three parts of the examination. To qualify for renewal as an Enrolled Agent, an individual must complete 72 hours of continuing professional education (CPE) every three years, including two hours of ethics or professional conduct in each of the three years. To prevent overloading of CPEs in any year of an enrollment cycle, the IRS requires a minimum of 16 hours of CPE every year. Individuals must renew their PTIN between October 16 and December 31 of each year. Individuals must file Form 8554, "Application for Renewal of Enrollment to Practice Before the Internal Revenue Service", within the applicable renewal period. Renewal periods are based on the last digit of an Enrolled Agent's Social Security number (SSN) or tax identification number: Individuals admitted to practice at any time during an enrollment cycle, "the three successive enrollment years preceding the effective date of renewal," must complete two hours of continuing professional education for each month of enrollment, including two hours of ethics or professional conduct in each year. If an individual receives initial enrollment between November 1 and April 1 of their applicable renewal period, they will not be required to renew until the expiration of the first full three-year enrollment cycle following their initial enrollment. An individual who has not filed a timely application for renewal, who has not made a timely response to the notice of noncompliance, or who has not satisfied the requirements of eligibility for renewal, will be placed on a roster of inactive enrolled individuals. During this time, the individual will be ineligible to practice before the Internal Revenue Service and may not state or imply that they are eligible to represent taxpayers, use the term Enrolled Agent, or use the EA designation. The right to practice before the Internal Revenue Service is regulated by Federal statute, and persons authorized to practice are known as "Federally Authorized Tax Practitioners", or "FATPs". The FATP status is granted to attorneys, certified public accountants, and Enrolled Agents, each having unlimited representation rights before the Internal Revenue Service. These practitioners may represent their clients on any matters including audits, collection actions, payment issues, tax refund matters, and appeals. FATP status is also granted with limited representation rights to enrolled actuaries, and enrolled retirement plan agents. Enrolled Agents, like other FATPs, are subject to a set of procedures and regulations described in Treasury Department Circular No. 230," Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service".