For more information on the AFSP program go to thetaxbook.com/afsp.
How does it work?
To obtain an AFSP – Record of Completion, tax return preparers must:
- Have an active PTIN
- Complete Continuing Education requirement from an IRS approved CE provider.
- Complete and Pass the Annual Federal Tax Refresher Course (AFTR) – Non-Exempt Preparers Only.
Who is exempt from the AFTR?
- CPAs
- EAs
- Attorneys
- Anyone who previously passed the RTRP test
- Active Members of Oregon Board of Tax, Maryland State Board of Individual Tax Practitioners, and/or CTEC
- VITA volunteers
For the complete list of exempt tax preparers, go to thetaxbook.com/afsp.
Continuing Education Requirements for the 2015 Filing Season
| Exempt – 8 hours | NonExempt – 11 hours |
| 3 hours Federal Tax Law Updates | 6 hours AFTR Course and Test |
| 3 hours Federal Tax Law Topics | 3 hours Federal Tax Law Topics |
| 2 hours Ethics | 2 hours Ethics |
For full details on the AFSP program, click on the printable version below.