How AFSP can move your tax career toward EA
For unenrolled preparers, the Annual Filing Season Program (AFSP) turns continuing education into visible professional progress each filing season. An AFSP Record of Completion can bring IRS recognition and limited representation rights. It can stand on its own or provide a foundation for eventually pursuing enrolled agent (EA) status.
AFSP puts annual progress within reach
The voluntary AFSP is designed for unenrolled preparers who want to demonstrate filing-season readiness. Most participants must complete 18 hours of continuing education annually through IRS-approved continuing education providers:
- 6 hours through an Annual Federal Tax Refresher (AFTR) course and test
- 10 hours of other federal tax law topics
- 2 hours of ethics
Participants must also renew their preparer tax identification number (PTIN) for the upcoming year and consent to specified Circular 230 obligations. Certain preparers qualify for an AFTR exemption and complete 15 hours of continuing education instead.
After meeting the requirements, a preparer receives an AFSP Record of Completion and is included in the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications.
For preparers already completing continuing professional education (CPE), AFSP can make that work count toward IRS recognition while providing experience maintaining a professional qualification.
AFSP participants may represent clients before revenue agents, customer service representatives and similar IRS employees, including the Taxpayer Advocate Service, if they prepared and signed the clients’ returns. They must hold a valid Record of Completion for both the year the return was prepared and the year of representation. Appeals and collection matters require a practitioner with unlimited representation rights.
EA opens the door to broader representation
Enrolled agents are licensed by the IRS and have unlimited federal representation rights. They may represent taxpayers throughout the IRS, regardless of who prepared the return. Their authority reaches beyond examinations to collection matters and Appeals.
A preparer who regularly encounters IRS matters outside the AFSP’s limited authority may decide that EA status better matches the services they want to offer.
Becoming an EA requires passing all three Special Enrollment Examination (SEE) parts within three years, applying for enrollment and passing an IRS suitability check. Each part costs $317 for the 2026 testing cycle. With the $140 enrollment fee, direct exam and application costs total $1,091 before study materials.
EAs must renew their enrollment every three years and complete 72 hours of continuing education during each enrollment cycle, including at least 16 hours annually and two hours of ethics each year.
For preparers who begin with AFSP, becoming an EA can build on that commitment to education while expanding their authority to practice before the IRS.
Build from where you are
AFSP is not required before becoming an EA. A preparer who is ready for the SEE and wants unlimited representation rights can pursue EA status directly.
However, moving directly to EA is not the right starting point for everyone. AFSP can provide a useful professional checkpoint for someone already completing CPE but not ready to commit to the exam. It can also help a preparer establish the habit of planning education around an annual professional goal.
Consider the IRS matters your clients bring to you and the responsibilities you want to accept. Your answers can help you decide whether AFSP fits where you are now or whether it is time to begin working toward EA status.
Plan your path from AFSP to EA
Use this guide to identify the commitment that fits your current practice:
| If this describes you | Consider this next step |
|---|---|
| You already complete federal tax CPE and want your annual preparation recognized by the IRS | Complete the AFSP requirements and earn a Record of Completion |
| You want limited rights to assist qualifying clients with examinations of returns you prepared and signed | Determine whether AFSP participation would cover the representation you expect to provide |
| You want to represent clients in Appeals, collection matters or cases involving returns you did not prepare | Begin planning for the SEE and EA enrollment process |
| You are interested in becoming an EA but are not ready to begin the exam | Use AFSP as a professional checkpoint and set a date to reassess your EA plans |
Document one concrete reason for your choice and a date for reviewing it. A change in the IRS matters appearing in your practice may be the clearest sign that it is time to move forward.
Keep moving from AFSP to EA with NATP
NATP membership includes the AFTR self-study course, and NATP also offers live online and in-person AFSP workshops for those who prefer instructor-led preparation. Members ready to pursue EA status can access the Gleim EA Test Bank and digital book for Part 1 at no additional cost, along with substantial savings on additional Gleim EA Review materials.
Ready to take your next step? Start earning your AFSP Record of Completion with NATP.
About the author(s)
NATP Staff