The Importance of the AFTR Program
The AFTR Course recognizes the dedication of non-credentialed return preparers aiming for higher professionalism.
To meet the requirements, complete 18 hours of continuing education, pass the test and consent to your PTIN screen. Adherence to Circular 230 duties and restrictions is essential to receive an Annual Filing Season Program – Record of Completion from the IRS.
Note: AFTR courses and credits are not intended for Enrolled Agents, and no CE credits are offered for professionals already authorized to represent clients before the IRS.
Test Details and Deadline
The 3-hour uninterrupted AFTR test requires a passing score of 70 points (70 out of 100 questions), with a December 31, 2023 deadline.
If successful, you will have your PTINs listed on the IRS website, but you must agree to the terms and conditions in the PTIN area to be eligible for the IRS directory. Limited representation rights before select IRS offices for clients whose returns you prepared and signed are available until December 31, 2023.
For more information, please visit irs.gov.
AFSP Requirements for NON-EXEMPT Preparers
Non-exempt preparers must complete 18 hours of continuing education, including:
- 6 hours of IRS Annual Federal Tax Refresher course
- 2 hours of ethics
- 10 hours of Federal Tax Law Topics
Exempt preparers can earn To obtain the AFSP – Record of Completion, you must fulfill the following criteria:
- Complete 15 hours of IRS-approved Continuing Education (CE).
- Agree to adhere to Circular 230 practice requirements.
- Obtain or renew a valid PTIN for the upcoming filing season.
It is essential to emphasize that the 15 hours of CE should meet the IRS-approved needs.
- 3 hours of tax law updates
- 10 hours of federal tax law topics
- 2 hours of ethics
Public Recognition and Limited Representation Rights
AFSP participants will be featured in a public database on the IRS website for return preparers by January 2024.
This directory includes the names, cities, states, zip codes, and credentials of all qualified professionals with valid PTIN and AFSP – Record of Completion holders.
Record of Completion holders have limited representation rights, allowing them to represent clients whose returns they prepared and signed before selecting IRS employees.
Receiving Your Record of Completion
You will receive an email from TaxPros@ptin.irs.gov if you have an online PTIN account, with instructions on signing the Circular 230 consent and obtaining your certificate in your secure online mailbox.
If you possess an online PTIN account, you can anticipate receiving an email with instructions on how to proceed with the application process and acquire your certificate.
Kian Finance Authority should be your ultimate choice if you are looking for professional development opportunities in the tax and consulting services field.
We offer comprehensive training, including an enrolled agent workshop, in the heart of Florida.
In addition, our courses cover audit tax and consulting services, ensuring you are well-equipped for success. Whether you’re in Florida or searching for a ‘business consultant near me, our programs are designed to meet your needs.
Join us today to advance your career in Florida’s dynamic world of finance.