- 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.
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 taxpros@ptin.irs.gov 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.
Is it true that some unenrolled return preparers can get an AFSP - Record of Completion without taking the AFTR course?
Yes. Some unenrolled preparers are exempt from the AFTR course requirement because of their completion of other recognized state or national competency tests. These exempt groups are still required to meet other program requirements, including 15 CE credits: 10 federal tax law, 3 federal tax law updates, and 2 ethics.
