AFSP Exemption

ACAT Step 1

ATP and ABA Credential Holders are Exempt from The IRS Annual Filing Season Program Course and Exam Requirements

As part of the voluntary IRS Annual Filing Season Program, which requires annual testing, an Annual Federal Tax Refresher Course and continuing education requirements, Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) credential holders are:
  • Exempt from the Annual Federal Tax Refresher Course and testing requirements
  • Automatically qualify for the AFSP-Record of Completion (with a valid PTIN, CPE and Circular 230)
  • As Record of Completion holders, will be included in the IRS public database of tax return preparers 

So why take the Annual Federal Tax Refresher course and exam each year when you earn a prestigious credential you can use after your name every year?

ABAs and ATPs only need to meet other program requirements to get the AFSP-Record of Completion including: have a valid and up-to-date preparer tax identification number (PTIN), earn at least 15 continuing education credits in 2016, and consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230. 

I’m an ATP or ABA, what do I need to do?

The IRS matches our list of current ACAT credential holders by full name and PTIN number so they can include ATPs and ABAs in the online public database of tax return preparers. Make sure you renew your ACAT credentials and update your ACAT profile to make sure your ACAT record includes your PTIN and your name and PTIN number match what the IRS has on file for you. To update your profile, go to:

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