5 ways the AFSP builds client trust and grows your practice

Completing the Annual Filing Season Program (AFSP) gives eligible unenrolled preparers a concrete way to demonstrate their commitment to the profession. It shows that you prepare for each filing season, while limited representation rights may allow you to support clients after filing.

An AFSP Record of Completion provides visible evidence of that preparation and can serve as a stepping stone toward greater professional responsibility.

Stay ready and stand beside your clients

1. Show dedication to staying current

Tax laws and filing procedures are anything but static. To meet this ever-changing landscape, AFSP participants generally complete 18 hours of continuing education annually, including a six-hour Annual Federal Tax Refresher (AFTR) course covering filing-season issues and tax law updates.

Completing the program shows clients that you value proactively preparing for current filing-season challenges. Earning an AFSP Record of Completion provides a credible signal that you are investing in the knowledge required to serve clients accurately.

2. Offer support when IRS questions follow

An AFSP Record of Completion also gives qualifying unenrolled preparers limited representation rights before the IRS. Participants may represent clients whose returns they prepared and signed during examinations and in certain customer service matters before revenue agents, customer service representatives and similar IRS employees, including the Taxpayer Advocate Service.

Those rights have important boundaries. The preparer generally must hold a valid Record of Completion for both the year the return was prepared and the year the representation occurs. AFSP participants cannot represent clients before Appeals, revenue officers or IRS Counsel under these limited rights.

Even within those boundaries, representation can provide meaningful continuity. A client facing an IRS examination may be able to work with the preparer who already understands the return, rather than starting over with someone unfamiliar with it.

Build a career, not just a filing season

3. Demonstrate commitment to the profession

Paid federal tax return preparers must generally have a valid PTIN. However, a PTIN alone does not provide a professional credential, an AFSP Record of Completion or representation rights before the IRS. Choosing to participate in the AFSP goes further. Participants complete annual education and agree to follow specified duties and restrictions under Circular 230.

These voluntary efforts signal that tax preparation means more than just seasonal work. For an employee, the Record of Completion can demonstrate initiative and readiness for greater responsibility. For someone building a practice, it can add professional legitimacy while creating momentum toward further education or a credential with broader representation rights.

Turn professional commitment into client confidence

4. Give clients a qualification they can verify

AFSP participants with valid PTINs are included in the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications. A preparer may state that they hold a valid AFSP Record of Completion for the applicable year and direct clients to the public directory to verify it.

Preparers should not describe the Record of Completion as “certified,” “enrolled” or “licensed,” and they cannot imply that the IRS endorses them. Clear language builds more trust than an inflated claim. A website biography or client conversation can explain that participation reflects current, annual tax education and filing-season readiness.

5. Stand out for the right reasons

The AFSP gives unenrolled preparers something concrete to communicate to prospective clients or employers. Instead of competing only on price, participants can point to current education and an IRS-issued Record of Completion. Limited representation rights provide an additional service distinction.

Keep building with NATP

Ongoing education is what turns an annual Record of Completion into lasting professional confidence. NATP membership includes the Annual Federal Tax Refresher (AFTR) course, and NATP’s online and in-person workshops give tax professionals opportunities to learn from experienced instructors.

Join NATP and start earning your AFSP Record of Completion. It can be one step toward a stronger practice and a brighter professional future.