1000 East Atlantic Boulevard, Pompano Beach, Florida 33060

954-785-1099

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Continuing Education for Tax Preparers

IRS-Approved Continuing Education Provider in Pompano Beach, Florida

Earn IRS continuing education credits in Broward County with the friendly expert tax team at Atlantic Tax & Accounting in Pompano Beach, Florida!

Our 2023 Sessions were held:

  • Session 1: Saturday, December 2, 2023 – 9 a.m. to 6 p.m.
  • Session 2: Saturday, December 9, 2023 – 9 a.m. to 6 p.m.

2024 Continuing Education for Tax Preparers Sessions will be announced at a later date.

 

Annual Filing Season Program – Record of Completion

Returning preparers who choose to participate can meet the requirements by obtaining 18 hours of continuing education, including a six-hour federal tax law refresher course with a 100-question test. The return preparer must have a current PTIN for the upcoming year and consent to adhere to the obligations in Circular 230, Subpart B and section 10.51.

Upon completion of these requirements, the return preparer receives an AFSP – Record of Completion from the IRS and can be listed in the Directory of Federal Tax Return Preparers with Credentials.

 

Annual Federal Tax Refresher (AFTR)

Exemption from the AFTR

Preparers who have successfully completed one of the following national or state tests are exempt from taking the AFTR Course with test:

  • Registered Tax Return Preparer (RTRP) – even if you didn’t receive the certificate
  • Oregon/California/Maryland and other state-based return preparer testing programs
  • Accredited Tax Preparer test offered by the Accreditation Council for Accountancy/Taxation
  • Part I of the Special Enrollment Exam during two-year eligibility window (you must still be within the two-year eligibility window on Jan. 1 of filing season)
  • Successful VITA/TCE program volunteers who are quality reviewers, return preparers and instructors with active PTINs

 

Course and Test Information

The refresher course will be based on general filing season concepts, tax updates and must be completed on an annual basis, by Dec. 31. The AFTR must include a minimum 100-question test which is given in person. The passing score is 70% or higher and the test must be completed in three hours or less. The test may be taken more than once to obtain a passing score.

Is there a fee to obtain an Annual Filing Season Program – Record of Completion?

The Cost for the Annual Federal Tax Refresher (AFTR) course and exam is $249.00

Annual CPE requirements

In order to obtain the voluntary AFSP – Record of Completion, participants must annually meet IRS-approved CPE requirements.

Preparers exempt from the AFTR course or credentialed tax preparers must take 15 hours annually of the following types of CPE:

  • 3 hours – Federal tax updates
  • 10 hours – Federal tax law topics
  • 2 hours – Ethics

Non-credentialed/non-exempt or unenrolled tax preparers who want a voluntary Record of Completion must take 18 hours annually of the following types of CPE:

  • 6 hours – AFTR course with a passing score of 70% or better on the comprehension test
  • 10 hours – Federal tax law topics
  • 2 hours – Ethics

To obtain the AFSP – Record of Completion, all required CPE, including passing the AFTR course with test must be completed by Dec. 31 prior to the start of the upcoming filing season.

 

Limited Representation Rights

As a PTIN holder you will continue to have limited representation rights before limited offices of the IRS with respect to clients whose returns you prepare and sign until December 31, 2015. However, beginning in 2016 only AFSP participants who obtain a Record of Completion will have those limited representation rights before the IRS for clients whose returns they prepared and signed after December 31, 2015. PTIN holders without an AFSP – Record of Completion or without other professional credentials will not be able to represent clients before the IRS in any matters for returns prepared and signed after December 31, 2015.

Attorneys, CPAs, and enrolled agents will continue to have unlimited representation rights and can represent clients before any office of the IRS.

 

How do I obtain an AFSP – Record of Completion?

  • Take 18 hours of continuing education, including:
  • a 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;
  • 10 hours of other federal tax law topics; and
  • 2 hours of ethics.
  • Have an active PTIN.
  • Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department
  • Circular No. 230

How and when will I get my Record of Completion?

After PTIN renewal season begins in October, a Record of Completion will be generated to you once all requirements have been met, including renewal of your PTIN for the upcoming year and consent to the Circular 230 obligations.

If you have an online PTIN account, you will receive an email from [email protected] with instructions on how to sign the Circular 230 consent and receive your certificate in your online secure mailbox. (Note: The mailbox only sends messages. It doesn’t accept or process messages.)

If you don’t have an online PTIN account, you will receive a letter with instructions for completing the application process and obtaining your certificate.

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