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AFSP Annual CPE Requirements

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In order to obtain the voluntary Annual Filing Season Record of Completion, participants must annually meet IRS-approved CPE requirements.

Preparers exempt from the Annual Federal Tax Refresher (AFTR) course or credentialed tax preparers must take 15 hours annually of the following types of CPE:

  • 3 hours – Federal tax updates
  • 10 hours – Federal tax law topics
  • 2 hours – Ethics

Non-credentialed/non-exempt or unenrolled tax preparers who want a voluntary Record of Completion must take 18 hours annually of the following types of CPE:

  • 6 hours – Annual Federal Tax Refresher course with a passing score of 70% or better on the comprehension test
  • 10 hours – Federal tax law topics
  • 2 hours – Ethics

To obtain the Annual Filing Season Record of Completion, all required CPE, including passing the Annual Federal Tax Refresher course with test (if required), must be completed by December 31 prior to the start of the upcoming filing season.

You can fulfill these​ CPE requirements through our many education offerings, available on our Events & Education ​page​.

Example 1

To earn an Annual Filing Season Program Record of Completion for the 2016 filing season (i.e. filing of 2015 tax returns that begins sometime in January 2016), you must complete the required education by December 31, 2015.

Example 2

To earn an Annual Filing Season Program Record of Completion for the 2017 filing season (i.e. filing of 2016 tax returns that begins sometime in January 2017), you must complete the required education by December 31, 2016.

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