Over 73,000 tax pros earned this IRS recognition – should you?

The IRS recently reported that 73,455 tax professionals received a Record of Completion through its Annual Filing Season Program (AFSP) for the 2025 filing season. That number reflects a growing trend: more unenrolled return preparers are choosing to strengthen their standing with both the IRS and their clients by taking part in this voluntary program.

If you're looking to demonstrate professionalism, represent your clients more effectively and set yourself up for long-term success, here's why the AFSP might be the right move for you.

What is the AFSP?

The Annual Filing Season Program (AFSP) is an IRS program designed to recognize tax preparers who don’t hold professional credentials such as an EA, CPA or attorney license. Launched in 2014, the program promotes basic tax competency, continuing education and ethical practice across the industry.

When a preparer completes the AFSP requirements for a given tax year, they receive a Record of Completion, can use “AFSP” after their name and appear in the IRS's official Directory of Federal Tax Return Preparers with Credentials and Select Qualifications. This public directory helps taxpayers find qualified preparers and sets AFSP participants apart as serious professionals.

Participation is entirely voluntary, but more and more preparers are seeing it as an easy way to validate their knowledge, protect their ability to represent certain clients and prepare for what's next in their careers.

Why are so many choosing to earn an AFSP?

Being an AFSP participant comes with several benefits:

• Limited representation rights – With a valid AFSP Record of Completion, non-credentialed preparers may represent clients whose returns they prepared and signed before certain IRS employees, including revenue agents, customer service representatives and the Taxpayer Advocate Service.
• More visibility and credibility – AFSP participants appear in the IRS public directory, which clients can search by location and credentials. Being listed signals that you’re committed to professionalism, continuing education and staying informed about tax law changes.
• Professional growth – Many preparers use the AFSP as a steppingstone to become an enrolled agent. The education and testing requirements strengthen technical knowledge and confidence, paving the way for expanded credentials.
• Required continuing education – Participants complete annual continuing education covering federal tax law, ethics and a six-hour refresher course, helping them remain up to date on evolving tax legislation and ethical standards. More details are available in IRS Publication 6026.
• Distinction in a competitive market – Holding an AFSP Record of Completion demonstrates professionalism and a commitment to quality service, helping preparers stand out and potentially attract more clients.

What's required to earn the AFSP - Record of Completion?

Earning the Record of Completion is a straightforward process, but there are a few key requirements you must meet each year. The program is designed for preparers who are not attorneys, CPAs or enrolled agents and want to demonstrate their commitment to tax knowledge and ethical standards.

To participate, you must:

• Hold a valid preparer tax identification number (PTIN)
• Complete either 15 or 18 hours (depending on exemption status; see next section for details) of IRS-approved continuing education, including ethics and federal tax law topics 
• If non-exempt, complete a six-hour Annual Federal Tax Refresher (AFTR) course and pass a 100-question exam with a score of 70% or higher
• Consent to the practice standards in Circular 230, Subpart B and Section 10.51

The Record of Completion is valid for one year, and all requirements must be met annually by Dec. 31 to maintain your eligibility and limited representation rights before the IRS.

Who's exempt from the refresher course?

Some preparers qualify as "exempt" and are not required to take the AFTR course and exam. Exempt status applies if you:

• Passed the Registered Tax Return Preparer (RTRP) exam between November 2011 and January 2013
• Participate in specific state-based programs (like Oregon, Maryland or California)
• Passed Part I of the IRS Special Enrollment Exam in the past three years
• Are a VITA/TCE volunteer or hold an ABA or ATP credential from the Accreditation Council for Accountancy and Taxation

Even if you're exempt from the refresher, you still need to complete 15 hours of IRS-approved continuing education, including ethics, a federal tax law update and other federal tax law topics.

NATP members get everything included

If you're an NATP member, the AFSP just got simpler, at no additional cost. We include the complete AFSP bundle in your annual membership:

• Six-hour AFTR course and exam 
• Additional CPE to meet the 15-18 hours requirement
• Ethics courses included with standard membership
• System tracking and guidance to keep you on deadline

Additionally, NATP members receive access to Gleim's EA Part 1 exam review course at no extra cost. That makes AFSP a smart first step if you're considering becoming an enrolled agent in the future.

Ready to earn your Record of Completion?

Completing the AFSP shows your clients and the IRS that you're serious about accuracy, ethics and ongoing education. NATP gives you the tools to succeed: the course, the exam, the tracking and the support.

The Record of Completion lasts one year, but the skills and credibility you gain go much further. And if becoming an enrolled agent is your next goal, this is the best place to start.

Already a member? Get started today. Not a member? We’ve got you covered.