Last reviewed 2026-07-16. Plain-language summary, not legal advice — confirm current rules at IRS.gov.
AFSP / PTIN Preparer CPE Requirements
The Annual Filing Season Program (AFSP) is the IRS’s voluntary program for non-credentialed tax preparers. Completing it earns an AFSP — Record of Completion and limited representation rights before the IRS.
- Standard total: 18 hours per year — a 6-hour Annual Federal Tax Refresher (AFTR) course with a timed comprehension test, plus 10 hours of federal tax law and 2 hours of ethics
- Exempt preparers: 15 hours per year — 3 hours of federal tax updates, 10 hours of tax law, and 2 hours of ethics (no AFTR required)
- Deadline: All hours must be completed by December 31 for the following filing season
- Provider requirement: Courses must be from an IRS-approved CE provider and reported under your PTIN
Important: The AFTR course and test are only available — and only count — between June 1 and December 31 each year. Don’t leave it to the last week of December.
How CPE Options helps
CPE Options is mobile-first self-study: take IRS- and board-aligned courses on any device, pass the exam, and download your certificate the same day. Our free Compliance Manager tracks your hours, ethics, and deadline automatically. Browse courses →
