ATP Exam Blueprint

Accredited Tax Preparer┬« (ATP) Credential Blueprint 

Preparation of Taxes 
(92 Questions)

  • Individual Tax Returns
  • Filing Considerations and Determination of Tax
  • Income Inclusions 
  • Income Exclusions
  • Itemized Deductions 
  • Deductions for Adjusted Gross Income
  • Income Tax Credits
  • Determine Appropriate Accounting Methods: Accrual, Cash, Hybrid
  • Payroll-Related Functions: Check Preparation, Tax Documents, Electronic Transfers, Payroll Tax Reports
  • Sole Proprietorships
  • Rental Income
  • Self-Employed 
  • Independent Contractors
  • Provide and Maintain Tax Records
  • Employee Benefits
  • Divorce Issues
  • Practice Procedures
  • Depreciation and Amortization 

 


Ethics (8 Questions)
  • Standards of ethical and professional conduct
  • Refer client for areas beyond your expertise
  • Difference between regulatory ethics and behavioral ethics
  • Evaluate your activities and responsibilities in terms of ethical standards for yourself, current clients and prospective clients
  • Apply knowledge of IRS Circular 230 and of the ACAT Code of Ethics to issues that may arise when performing tax and accounting services

 

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