As you may have heard, way back in 2012, the IRS tried to institute a nationwide exam called, at first, "The Competency Exam," and then it was called "The Registered Tax Return Preparer (RTRP) Exam" because someone thought The Competency Exam made it sound like a lot of tax preparers are incompetent (no comment).

In January of 2013, right before tax season, the IRS was defeated in court by three pesky tax preparers who objected to this new federal test and the other continuing education requirements that the IRS was attempting to institute on a nationwide basis. 

As of today's writing, the IRS has been forced by several different courts to do away with both the IRS Competency Exam and any and all continuing education requirements for tax preparers.  There are no—as zero­—education requirements at the federal, nationwide level.  You only have to satisfy your state tax education requirements.