Корзина
В вашей корзине пока ничего нет.
В вашей корзине пока ничего нет.
Master Circular 230 requirements and learn how to maintain professional standards when interacting with the IRS.
This Self-Study course is designed for Tax Professionals, including tax return preparers, Annual Filing Season Program (AFSP) participants, Enrolled Agents (EAs), Certified Public Accountants (CPAs), and other professionals working in the field of taxation and interacting with the IRS.
This course does not include video lessons. The course is completed through independent study of the course materials followed by a final exam. After reviewing the course materials and successfully passing the final exam, participants receive IRS CE/CTEC credit in their account.
The course focuses on Circular 230 and the professional responsibilities of tax professionals when interacting with the IRS and representing taxpayers. You will learn who is authorized to practice and represent clients before the IRS, the rules governing representation and the use of Forms 2848 and 8821, requirements for professional competence (Competence) and due diligence (Due Diligence), as well as standards for preparing tax returns and providing written advice (Written Advice).
Special attention is given to conflicts of interest (Conflicts of Interest), restrictions and prohibited conduct, professional responsibility, representation during IRS audits and appeals, as well as disciplinary proceedings and the authority of the Office of Professional Responsibility (OPR). The course will help you understand the professional standards established under Circular 230, the scope and limitations of a tax professional’s authority, and the potential consequences of violating IRS requirements and the Internal Revenue Code.
2 CE hours Deadline to complete the course and exam: December 31, 2026, by midnight local time of the student Passing score: 70% Number of exam attempts allowed: Unlimited Exam time limit: None The exam is open-book (course materials may be used)Upon completing this course, you will be able to confidently apply Circular 230 requirements, uphold IRS professional standards, and represent taxpayers in full compliance with federal law.
Designed for Tax Professionals: AFSP tax preparers, EAs, CPAs, and other tax practitioners seeking to earn Continuing Education (CE) hours.
Tax preparers participating in the AFSP program.
Enrolled Agents (EA) fulfilling their annual Continuing Education requirements.
Certified Public Accountants (CPA) serving entrepreneurs and small businesses.
Other tax and accounting professionals who need CE credits.
Upon completing the course materials and successfully passing the final exam, participants will receive IRS CE / CTEC credits.
To meet the requirements of the Annual Filing Season Program (AFSP), you must complete the specified number of Continuing Education (CE) hours based on your preparer status. Review the detailed AFSP program requirements in the reference table.
Mandatory course with test.
Available only from June 1 through December 31.Professional ethics.
Excess Ethics hours cannot substitute for other subject categories.Federal tax law topics.
Updates to federal tax legislation.
Excess hours can count toward Federal Tax Topics.Professional ethics.
Federal tax law topics.
The Exempt category includes tax return preparers who hold recognized professional credentials or have passed a state or national qualifying examination.
Federally licensed IRS Enrolled Agents.
Licensed Certified Public Accountants.
Licensed attorneys in good standing.
Individuals who passed the IRS RTRP test.
Preparers who passed state-regulated testing programs (e.g., CTEC).
Clear, concise answers to everything you need to know before starting your coursework and advancing your professional career. We’ve compiled answers to the most common questions to help you make the right choice.
All required CE hours must be completed by December 31 of each calendar year.
No. The same course cannot be credited more than once within the same reporting period.
No. Unused CE/CTEC hours cannot be rolled over to the next compliance cycle.
After confirmation: Your AFSP Record of Completion will be generated in your online PTIN account. If you do not have an online PTIN account, the IRS will send a letter by mail.
We submit course completion records directly to the IRS and your PTIN account weekly on business days.
You can check your current credit status by logging into your online PTIN account.
Yes. Upon successfully passing the final exam, an official PDF Certificate of Completion is immediately available for download in your student portal.
The IRS recommends retaining all CE certificates for at least 4 years for audit and verification purposes.
