Annual Filing Season Program (AFSP)
AFSP CPE Overview
We offer low cost cpe courses for the AFSP, EA, and all IRS Tax Preparers on current tax topics in an entertaining format.
We’ll admit it is hard to make tax courses fun, but we do try!
FunCPE is an IRS Approved Continuing Education Provider for AFSP
- FunCPE Sponsor number FAE6R
- Valid in all states for the Annual Filing Season Program Record of Completion
- What is an “Approved Continuing Education Provider” for IRS Tax Preparer and AFSP continuing education?
- FunCPE has been IRS approved to provide CPE courses to IRS tax preparers, including EAs for over 20 years
- Our current sponsorship is valid through December 31st (all CE Sponsor agreements have annual renewals). We renew our sponsorship as soon as the renewal becomes available, for the following year.
- We automatically post your hours to your IRS PTIN account, when you provide your PTIN to us in your student profile (usually entered during your first registration)
IRS Approved CE Provider Agreement
Are you exempt or non-exempt?
Find out which category you are in here. The only difference in CE requirements is non-exempt tax preparers have to take the 6 hour AFTR course, while exempt tax preparers take the 3 hour tax update course.
The AFTR course is a timed 3 hour exam with 100 randomly selected questions, in accordance with IRS regulations.
Important deadline for AFSP Record of Completion
The IRS requires CE sponsors to offer the AFTR course in the second half of the year so that tax preparers receive updated training.
As a result, our AFSP Tax Packages are available on our site from June 1st to December 31st.
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All courses must be completed by December 31st
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AFSP Tax CE Packages
AFSP-Exempt Tax Package #5
AFSP-Non-exempt Tax Package #6
History of the AFSP
The IRS’s initial program of testing and professional designation for tax preparers was created in 2011 and called the Registered Tax Return Preparer (RTRP) program. This program was suspended in January 2013, and has now been discontinued. Tax preparers who passed the RTRP exam are classifed as “exempt” and have a reduced number of CE hours required to participate in the AFSP.
The IRS Return Preparer Office (RPO) announced the voluntary Annual Filing Season Program in July 2014. Initially they referred to it as the Annual Filing Season Certificate, but the term “certificate” was dropped and it was changed to “program.” You now can receive a “record of completion” but they are careful not to refer to it as a “certificate.” Most likely the IRS wants to avoid any suggestion that you are a “certified tax preparer” or anything that might be confused with a Certified Public Accountant (CPA).
In August 2018, a suit challenging the authority of the IRS to conduct the AFSP program was settled in favor of the IRS. The AICPA had brought a suit claiming that the AFSP credentialling program harmed CPAs. The AICPA argued that the Record of Completion “confuses” consumers and causes them to patronize unenrolled preparers instead of licensed CPAs. They also argued that the AICPA members incur compliance costs of the time and cost of unenrolled preparers in their employe who choose to participate in the Annual Filing Season Program.
The IRS won the suit with the argument that Congress enacted the program to protect consumers in need of tax service.
The IRS is pursuing congressional authorization for the IRS to make minimum continuing education courses for tax preparers mandatory, rather than voluntary as it is now.
We welcome you as an Annual Filing Season Program tax professional to our site and would like to serve your needs better.
Please contact us with any suggestions for new course topics for ASFP courses specifically, or any other questions or information you think we should add to our website information.
We know the AFSP regulations can be confusing.
If you have any questions about the CPE requirements or our courses, please don’t hesitate to contact us by phone: 877-738-6273 (toll-free) or email to let us know how we can help you.
For more information about Tax Preparer licensing, you can also view the IRS website page on the AFSP requirements directly.