The The program requires most participants to complete 11 hours of continuing education courses, which includes a six-hour Annual Federal Tax Refresher course, three hours of other federal tax law topics and two hours of ethics. CPAs, Enrolled Agents and tax attorneys, who have passed tests administered by states and other organizations can participate in the program by obtaining eight hours of credit.
Preparers must to consent to the duties and restrictions relating to practice before the IRS in subpart B and section 10.51 of Treasury Department Circular No. 230. After receiving preparer tax identification numbers and completing required courses, the IRS informs individuals they can log into their PTIN account, consent to Circular 230 restrictions and print the AFSP record of completion.
Requirements to participate in the program are available at
