AFSP
How do I obtain an AFSP – Record of Completion?
1. Take 18 hours of continuing education from IRS-Approved CE Providers, including:
– a six (6) hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues and tax law updates, as well as a knowledge-based comprehension test administered at the end of the course by the CE Provider;
– ten (10) hours of other federal tax law topics; and
– two (2) hours of ethics.
Who is exempt and able to obtain the AFSP – Record of Completion without taking the Annual Federal Tax Refresher course?
– Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013.
– Established state-based return preparer program participants currently with testing requirements: Return preparers who are active registrants of the Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers.
– SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years.
– VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs.
– Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.