of business units Instructors or Speakers›Note:›Planning for Employee Development
Continuing Professional Education (CPE)
Internal Revenue Manual Part 6. Human Resources Management · 2026-10-03 edition · updated 2026-10-04 · United States
CPE is a training activity designed to help employees achieve and/or maintain on-the-job competencies. The three dimensions of CPE are:
Update training - the continuing effort to maintain and update an existing level of proficiency by keeping current on new developments in legislation, regulations, rulings, court cases, and internal procedures, as well as new developments in technology.
Gap training – the continuing effort to fill knowledge and skill gaps with expertise not acquired, or needed at earlier stages of a career.
Depth training – the continuing effort to concentrate on specific subject matter areas by acquiring detailed knowledge and skill where previous basic training provided awareness level of training.
The planning, development, and delivery (classroom, blended or web based) of CPE will vary depending on the needs of the target audience.
CPE scheduling is found in the annual training plan of each business unit in the fiscal year it is offered.
CPE program management includes:
Determining CPE needs on an annual basis by means of a needs assessment process;
Establishing the total number of annual CPE training hours and funding needed; and
Developing the CPE program.
CPE is required in some IRS occupations to maintain professional accreditation.
CPE including conferences will be monitored by session (whenever possible) and recorded by session in ELMS.
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