Attorneys, CPAs, and Enrolled Agents will be the only tax professionals with unlimited representation rights for their clients on any matters including audits, payment or collection issues, and appeals with the IRS. AFSP participants will have limited representation rights where they can only represent clients whose returns they prepared and signed, but only before revenue agents, customer service representative, and similar IRS employees, including the Taxpayer Advocate Service. PTIN holders without an AFSP – Record of Completion or other professional credential will only be permitted to prepare tax returns. For returns prepared and signed after December 31, 2022, they will not be allowed to represent clients before the IRS.
Below is a guideline of the requirements gathered from the IRS’ website, though depending on the state you live in or the type of tax credentials you hold, we still recommend that you check with the IRS and your State’s website for Tax Preparers CE requirements.
IRS classifies exempt and non-exempt preparers and courses required to be included in their AFSP:
||Tax Law Update
||Tax Law Topics
||Ethics||Total CE Credit|
|CTEC Registered||3 Hrs||10 Hrs||2 Hrs||= 15 Hrs|
|Oregon LTC/LTP||3 Hrs||10 Hrs||2 Hrs||= 15 Hrs|
|Maryland Registered||3 Hrs||10 Hrs||2 Hrs||= 15 Hrs|
|N.Y. Registered||3 Hrs||10 Hrs||2 Hrs||= 15 Hrs|
|RTRP||3 Hrs||10 Hrs||2 Hrs||= 15 Hrs|
|Passed Part 1||3 Hrs||10 Hrs||2 Hrs||= 15 Hrs|
|Of SEE within 2014 or 2015|
|VITA||3 Hrs||10 Hrs||2 Hrs||= 15 Hrs|
|ACAT||3 Hrs||10 Hrs||2 Hrs||= 15 Hrs|
|CPA||3 Hrs||10 Hrs||2 Hrs||= 15 Hrs|
|Attorney||3 Hrs||10 Hrs||2 Hrs||= 15 Hrs|
|ERPA||3 Hrs||10 Hrs||2 Hrs||= 15 Hrs|
|EA||3 Hrs||10 Hrs||2 Hrs||= 15 Hrs|
|All Others||6 Hrs||10 Hrs||2 Hrs||= 18 Hrs|
Each of our courses includes the PDF Course Materials for download, a final exam containing multiple choice questions, and a Certificate of Completion. Our online final exam is graded by the site and with a passing score of 70% you will be able to print your certificate.
*If you are not an Enrolled Agent, CPA, or an Attorney, Please remember to check your CE Requirements with your state. Depending on your tax credentials, California, Oregon, Maryland, and New York may have additional state requirements. Information about these 4 state’s requirements can be found on their website.