GlobalED Virtual University: Taxation | AFSP, AFTR

Global Education Virtual University logo

Global Education Virtual University
AFSP: Non-Exempt PTIN Preparers

In July, 2014, the IRS has established a voluntary Annual Filing Season Program (AFSP). The IRS will be the entity that directly issues the AFSP Record of Completion (RoC) to paid tax preparers upon successful completion of approved continuing education courses.

This page is the information page for UNCREDENTIALED/NON-EXEMPT Tax Return Preparers with a valid PTIN. If you are a Credentialed Preparer Click Here for Credentialed CE

How The AFSP Works

  • This is a Voluntary program.
  • Record of Completion issued from the IRS through the online PTIN account.
  • CE courses and exams must be completed each year by December 31. The IRS will not extend this due date.
  • EA SEE Test Prep CE credits may be applied to AFSP

Limited Representation Rights: Commencing January 1, 2016, non-exempt tax return preparers may have limited representation rights ONLY with an AFSP Record of Completion (RoC). Limited representation rights mean preparers are authorized to represent clients whose returns they prepared and signed, but only before revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service. Limited representation rights prohibit AFSP RoC holders from representing clients regarding appeals or collection issues. Other preparers have limited representation rights ONLY FOR RETURNS FILED BEFORE JANUARY 1, 2016. An AFSP record of completion is required for the year the return was filed and also for the year of representation.

PTIN holders without an AFSP Record of Completion or other professional credential will only be permitted to prepare tax returns. They will not be granted limited representation of their clients before the IRS even when they prepared the tax return.

IRS Public Directory Listing: Another advantage to becoming an AFSP participant is inclusion in the public database of return preparers on the IRS website. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications includes the name, city, state, zip code, and credentials of all attorneys, CPAs, EAs, ERPAs and Enrolled Actuaries with a valid PTIN, as well as all Annual Filing Season Program – Record of Completion holders.  

EXEMPT Preparers: A credentialed tax professional like a CPA, EA, attorney or other person listed in the exempt group below wanting to receive an AFSP Record of Completion must satisfy their 15 CE credits from an approved provider like GlobalED based upon the credit breakdown above with one exception: only 3 credits in tax law updates are required in lieu of the 6 credit AFTR course. Because there is no gain for a credentialed tax preparer, we do not recommend they participate in the AFSP.

Exempt from the AFTR Course: The following tax preparers are exempt from the requirement to take the AFTR course:

  • Credentialed Tax Professionals (Attorney, CPA, EA, ERPA).
  • Those who passed the Registered Tax Return Preparer Examination (RTRP).
  • Those satisfying the Oregon, California, Maryland or other state administered tax return preparer testing programs accepted by the IRS.
  • Those holding the Accredited Tax Preparers (ATP) or Accredited Business Accountant/Advisor (ABA) credential offered by ACAT: the Accreditation Council for Accountancy and Taxation.
  • Those passing Part 1 of the SEE exam during the two year eligibility window.
  • Successful VITA program reviewers and instructors.

NON-EXEMPT Preparers: CE courses and 18 credits must include:

  • 6 Credits Annual Federal Tax Refresher (AFTR) Course;
  • 10 Credits in Federal Tax Law Topics;
  • 2 Credits in Ethics.

The IRS, not GlobalED will issue the AFSP Record of Completion. The Record of Completion will be available for printing free of charge in the PTIN holder's online IRS account. Any non-exempt preparer not bound by Circular 230 will need to sign an agreement to follow sub-part b of Circular 230 before the record of completion can be printed.

The Annual Federal Tax Refresher (AFTR) Course: To receive the AFSP for the current tax year, non-exempt preparers must complete the AFTR course and all appropriate CE courses before the December 31 deadline.

PLEASE NOTE: GlobalED has restructured how it offers the 6 credit IRS Annual Federal Tax Refresher (AFTR) course. The AFTR course now requires a Separate Payment. The login and password for both may remain the same. We apologize for this inconvenience but it must be this way for IRS reporting will be through our Partner Company WebCE.


Add to Cart AFSP: Non-Exempt 12 credits $120 IRS Provider Logo
Add to Cart AFTR: Non-Exempt 6 credits $49.95 IRS Provider Logo

Return to Home Page | Admin | Human Resources | Links and Downloads | Contact Us
Copyright 2006-2024. GlobalED Virtual University. All Rights Reserved.