Question 1

Do I have to go to a testing center to take the test for the Annual Federal Tax Refresher Course?

Accepted Answer

No. The 6-hour AFTR course is considered complete when a tax preparer passes the 100 question exam offered as part of the course. The exam will be administered by IRS-approved CE providers who offer the Annual Filing Season Program. All courses and exams must follow an outline and parameters set forth by the IRS.

Question 2

What does the AFTR course cover?

Accepted Answer

The AFTR course is a 6-hour course that covers topics divided into three domains:  New Tax Law/Recent Updates  General Review  Practices, Procedures and Professional Responsibility  The course outlines will be updated annually by the IRS. Course providers must make sure to cover all topics listed in the outline in their courses each year.

Question 3

What is the course/exam duration and format?

Accepted Answer

The AFTR course is a 6-hour course. The course must include a test which will consist of a minimum of 100 multiple-choice questions.

Question 4

What if I take the course but do not pass the test?

Accepted Answer

A participant may attempt an identical test two times, as long as no feedback is provided between attempts. If the participant is unsuccessful on both attempts, they may try again but only with a test that is substantially different from the first version.

Question 5

When must I have the AFTR course completed to earn the Record of Completion for the next filing season?

Accepted Answer

Preparers are able to take the AFTR course as early as June 1 each year. The course must be completed no later than December 31 each year in order to earn the Record of Completion for the next filing season. Records of Completion will be issued in accordance with the PTIN renewal process.

Question 6

Do I need a PTIN before I take the course?

Accepted Answer

You must have a PTIN in order for your course results to be reported to the IRS.

Question 7

May I just take the test or do I have to complete the course as well?

Accepted Answer

No. You are required to complete a 6-hour course and cannot forego the course content to skip straight to the test.

Question 8

If I am a Licensed Tax Consultant or Tax Preparer in Oregon, does the AFSP course count towards my CE?

Accepted Answer

Fast Forward Academy is an IRS-approved provider of tax continuing education, as such our Annual Filing Season Program (AFSP) courses also qualify as acceptable continuing tax education with the Oregon Board of Tax Practitioners. Get started  Oregon state based Licensed Tax Consultants & Tax Preparers are required to complete 30 hours of continuing education each year in order to maintain an active license. Of the 30 hours required, (2) must be on professional conduct / ethics.

Question 9

Is Fast Forward Academy authorized by the IRS to offer Annual Filing Season Program (AFSP) training?

Accepted Answer

Yes. Fast Forward Academy is an IRS authorized continuing education provider. The AFSP courses we offer are eligible for credit under the Annual Filing Season Program. Preparers who participate in the AFSP will be listed in a public database. This database will be available for taxpayers to use in searching for qualified tax return preparers. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications will only include attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents (ERPAs), enrolled actuaries, and individuals who have received an Annual Filing Season Program — Record of Completion.

Question 10

Who is an eligible return preparer?

Accepted Answer

The AFSP is geared towards unenrolled tax return preparers. The AFSP is not intended for credentialed preparers such as enrolled agents, enrolled retirement plan agents, attorneys, CPAs, or enrolled actuaries.

Question 11

How do I earn an IRS Annual Filing Season Program — Record of Completion?

Accepted Answer

Successful completion of 18 hours of continuing education from an IRS-approved provider is required to earn the AFSP Record of Completion.  The courses must consist of:  6 credit hour Annual Federal Tax Refresher course (AFTR) covering tax law updates and a review of common tax return issues  10 hours of federal tax law topics  2 hours of ethics

Question 12

Do I have to take a test to earn the Annual Filing Season Program — Record of Completion?

Accepted Answer

Yes. Successful completion of the 6-hour AFTR course includes passing a 100 question multiple-choice exam. The passing score is 70%.

Question 13

Is there a fee to obtain an Annual Filing Season Program — Record of Completion?

Accepted Answer

The IRS does not charge a fee to obtain the AFSP - Record of Completion. However, the CE courses must be obtained from an IRS-approved CE provider.

Question 14

Do I have to report my course completion to the IRS?

Accepted Answer

No. Your CE provider will report your hours to the IRS.

Question 15

Will I have any other requirements to obtain the AFSP - Record of Completion?

Accepted Answer

Yes. You will be required to consent to adhere to the practice obligations in Subpart B and section 10.51 of the Treasury Dept. Circular No. 230.

Question 16

How do I get my Record of Completion from the IRS?

Accepted Answer

The AFSP - Record of Completion will not be available immediately upon completion of the required coursework. Access to the certificate will be provided during the PTIN Registration/Renewal Process.  Tax return preparers with online PTIN accounts will receive an email from TaxPro_PTIN@irs.gov with instructions on how to complete the application process and receive their certificates in their online secure mailbox. This process may take up to four weeks after completion of all requirements.  Tax return preparers without an online PTIN account will receive a letter with instructions for completing the application process and obtaining their certificates.

Question 17

Are Enrolled Agents, CPAs, attorneys and other credentialed preparers allowed to earn the AFSP - Record of Completion?

Accepted Answer

Yes. Although the program is not intended for credentialed preparers because they already possess a higher level of qualification, they may still opt to participate in the program.

Question 18

Will I still be able to represent clients before the IRS if I don't participate in the Annual Filing Season Program?

Accepted Answer

As a PTIN holder you will continue to have limited representation rights before limited offices of the IRS with respect to clients whose return you prepared and signed for calendar year 2015. Beginning in 2016, however, only AFSP participants who obtain a Record of Completion will have those limited representation rights before the IRS for clients whose returns they prepared and signed. PTIN holders without an AFSP - Record of Completion or without other professional credentials will not be able to represent clients before the IRS in any matters.  Attorneys, CPAs, and enrolled agents will continue to have unlimited representation rights and can represent clients before any office of the IRS.

Question 19

Do return preparers have to participate in the Annual Filing Season Program?

Accepted Answer

No. The AFSP is a voluntary program. Those who opt not to complete the AFSP courses may still prepare and file returns; although, continuing education is highly recommended for all preparers.

Question 20

Is the AFSP Record of Completion a one-time program?

Accepted Answer

No. This is an annual program. Each Record of Completion will indicate the filing season for which it is valid. Tax preparers will be expected to complete the program each year to obtain a valid Record of Completion for the next filing season.

Question 21

If I participate, will I be subject to Circular 230?

Accepted Answer

Yes. To obtain your Record of Completion, unenrolled preparers must agree to adhere to the practice requirements for tax practitioners outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.

Question 22

If I am an EA or CPA, will the 6-hour IRS Annual Federal Tax Refresher Course count towards my CE?

Accepted Answer

No, CPAs and Enrolled Agents are not eligible to receive credit for the IRS Annual Federal Tax Refresher course.

Question 23

Can an EA or CPA participate in the AFSP program?

Accepted Answer

Those with credentials who wish to earn the AFSP Record of Completion from the IRS may do so by taking a 3-hour Federal tax update in place of this course (6-hour AFTR). If you are an enrolled agent this course is not for you, it will not count towards IRS requirements. If you are an Enrolled Agent and wish to receive a record of completion you should take the 3-hour tax update course instead of the AFTR.

Question 24

What are the initial CE and renewal requirements for new Enrolled Agents?

Accepted Answer

A number of factors determine these requirements. [IRS Pub 5186] is a one-page overview that helps new EAs know when to renew enrollment.

Question 25

How long do I have access to my courses?

Accepted Answer

You have one year from the purchase date to complete all enrolled agent continuing education courses with the exception of the AFTR course, which expires December 31.

Question 26

Do these courses count for CPA credit?

Accepted Answer

Many of our tax preparer CE courses have NASBA and QAS approval. We do not register our courses with individual state boards of accountancy so please ensure your state accepts NASBA registered courses. IRS Tax Ethics courses do not qualify for CPA ethics credit, as they do not cover accounting topics.

Question 27

Do you have a California State Tax Law course for CTEC?

Accepted Answer

We do not have the 5-hour course on CA tax law. All other courses qualify for CTEC federal tax and ethics. Please let us know if you are interested in a CA tax law course.

Question 28

Are you an IRS approved continuing education provider?

Accepted Answer

Yes. We are an approved continuing education provider with several regulators. Our provider numbers are:  IRS approved CPE provider number: UBWMF  CTEC approved provider number: 6209  NASBA approved provider number: 116347

Question 29

Do these tax CE courses qualify for enrolled agent continuing education?

Accepted Answer

Yes. All enrolled agent continuing education courses meet the IRS requirements for enrolled agent CPE. The one exception is the Annual Federal Tax Refresher course, as the IRS does not allow an Enrolled Agent to receive credit.

Question 30

When do I receive my CPE certificates for completed courses?

Accepted Answer

We provide a certificate to you immediately upon passing the course exam. In addition, you can retrieve a pdf copy of your certificate from our website.

Question 31

How frequently do you report to the IRS?

Accepted Answer

We report CPE course completions to the IRS daily for Enrolled Agents and Tax Preparers during peak times in November and December. In other months, we report weekly.

Question 32

Do you report instantly to CTEC?

Accepted Answer

Yes, for California tax preparers we report to the California Tax Education Council (CTEC) immediately once you complete the course.

Question 33

Do I need to pay more for reporting to the IRS or CTEC?

Accepted Answer

No. There are no additional fees to report these courses. In fact, if you have multiple credentials we report to all providers for no additional cost.

Question 34

Do you have courses on IRS representation?

Accepted Answer

Yes. These courses are a must for Enrolled Agents, CPAs, and any Tax Preparer looking to improve their ability to help clients navigate the IRS rules.

Question 35

Are these CPE courses available online?

Accepted Answer

Yes. All courses are online.

Question 36

What are the continuing education requirements for Enrolled Agents?

Accepted Answer

Enrolled Agents are required to complete at least 16 CPE hours each year, for a total of 72 hours during the 3-year enrollment cycle. EAs are also required to complete 2 hours of Ethics CPE each year, which counts towards the 16-hour enrolled agent cpe requirement.

Question 37

If I am a Licensed Tax Consultant or Tax Preparer in Oregon, does your CE tax course count towards my continuing education requirements in Oregon?

Accepted Answer

Because Fast Forward Academy is an IRS-approved provider of tax continuing education, the Oregon Board of Tax Practitioners will accept courses provided by Fast Forward Academy. This means you are able to fulfill your 30 hours of continuing education with Fast Forward Academy.  Oregon state based Licensed Tax Consultants & Tax Preparers are required to complete 30 hours of continuing education each year in order to maintain an active license. Of the 30 hours required, (2) must be on professional conduct / ethics.  Deadline for completion of CE for Tax Consultants is before 11:59PM May 31st every year.  Deadline for completion of CE for Tax Preparers is before 11:59PM September 30th every year.  Your course includes:  2 Hours Of Irs Tax Ethics  3 Hours Of Federal Tax Law Updates  25 Hours Of Federal Tax Law Topics  Open Book Examination - With Multiple Attempts  Direct Reporting To IRS with acceptance status  Printable Certificate Of Completion Emailed and Saved in your Account  Over 35 Available Courses  (Please call to purchase the 30 hour course 888-798-7277 )  Not currently a licensed tax consultant or licensed tax preparer in oregon?  If you are not currently an Oregon Licensed Tax Return Preparer please click here for additional information. Fast Forward Academy does not currently offer the 80 hour course required for those seeking to become newly licensed tax preparers in the state of Oregon.

Question 38

What makes Fast Forward Academy the best Enrolled Agent review course for me?

Accepted Answer

Instead of forcing you to study a certain way, we give you real-time analytics and powerful tools to help you make smarter decisions as you study. Expertly-authored material, engaging audio lectures, and a one-of-a-kind online Community give you the freedom to study how you learn best.

Question 39

How is your approach to EA exam prep different?

Accepted Answer

Our Enrolled Agent Exam Review provides you with the essential material you need to pass and leaves out unnecessary information that would only bog you down. This focus allows our students to excel on their EA exam, often passing all three parts on the first try.

Question 40

How do your EA exam review lectures work?

Accepted Answer

Access engaging audio lectures with over 150 concise lessons. We break down the important topics you need to know with 5-20 minute lessons that use real-world examples to explain difficult EA exam topics.

Question 41

What type of review questions does the Enrolled Agent exam course include?

Accepted Answer

The EA study bank features:  Over 3,000 practice questions with comprehensive explanations  Unlimited Enrolled Agent practice exams

Question 42

Can I filter my Enrolled Agent review questions to focus on specific sections?

Accepted Answer

Absolutely. Selecting the right EA exam review questions to study is easy. In addition to sorting questions by a particular topic, you can filter EA review questions in the following ways:  Focus on unseen questions only  Select only questions you answered incorrectly  Create a review of your biggest subject opportunities  Create custom review quizzes by flagging questions

Question 43

Can I create flashcards and take notes for review?

Accepted Answer

Yes! With our built-in creator, you can take notes and create customized Enrolled Agent exam flashcards for review.

Question 44

How are updates delivered to my Enrolled Agent exam prep?

Accepted Answer

As new content becomes eligible for testing on the EA exam, we will update your online EA review automatically and at no extra cost to you. We guarantee course access and updates until you pass.

Question 45

Will my EA prep course expire?

Accepted Answer

No. We believe that EA prep should be there for you when you need it. For this reason, we include course access and updates until you pass your EA exam.

Question 46

How do you use the “Fast Focus” feature in the enrolled agent course?

Accepted Answer

Use Fast Focus to narrow your review in the EA study bank or online course to the areas that could help you most when you take the actual Enrolled Agent exam. With one click, you can zero in on all of the areas that could have the biggest impact on your EA exam score. We call this feature “Fast Focus” because it allows you to concentrate on the most important questions and content. This feature is most helpful after completing the questions for each chapter, and in the final review before you take your test.

Question 47

What are the fees/costs for becoming an Enrolled Agent?

Accepted Answer

You can expect to pay a fee to the IRS for your Preparer Tax Identification Number (PTIN), exam fees to PSI Services for each part of the exam, an enrollment fee to the IRS with your application to officially become an enrolled agent, and the cost of your review course. The fee amounts can be found on IRS website .

Question 48

Do I need to be a US citizen to become an Enrolled Agent?

Accepted Answer

No. There are no citizen or residency requirements. During PTIN application, you will be asked for your social security number. If you do not have a social security number, you can apply for your PTIN using Form 8946. With PSI Services testing centers all over the world, you do not need to come to the U.S. to test.

Question 49

Where can I take the Enrolled Agent exam?

Accepted Answer

The exam is offered in a computer-based format at authorized PSI Services test centers in the United States and certain designated international locations. To locate a testing center near you, visit the PSI Services website.

Question 50

When can I take the Enrolled Agent exam?

Accepted Answer

A new EA examination period commences each year on May 1 and continues through February 28 of the following year. No testing occurs during March or April.

Question 51

Do I need a PTIN to register for the Enrolled Agent exam?

Accepted Answer

Yes. You will need a PTIN to register for the exam. The IRS Tax Professional PTIN Sign-up System is available at www.irs.gov/ptin .

Question 52

How do I register to take the Enrolled Agent exam?

Accepted Answer

Once you have your PTIN, you may register online at PSI Services .

Question 53

Do I have to take all three parts of the Enrolled Agent exam all at once?

Accepted Answer

No, all three parts do not have to be taken all at once. Each part is taken separately.

Question 54

Can I take the Enrolled Agent parts in any order?

Accepted Answer

Yes, you may take the Enrolled Agent parts in any order you please.

Question 55

How much time should I expect to review the Enrolled Agent study material?

Accepted Answer

Depending on experience, you should expect to invest up to 40-70 hours of total study time for each exam part.

Question 56

What is an Enrolled Agent exam passing score?

Accepted Answer

A passing score on each part of the SEE is required before the IRS will admit an Enrolled Agent to practice. For each part, scaled scores are determined by ranking your EA exam results against others taking the exam, on a scale ranging between 40 and 130. A score of 105 is the minimum required to pass each part of the SEE.

Question 57

Will I receive my score immediately?

Accepted Answer

Test results are available immediately following the Enrolled Agent test. Those who pass are informed, but they do not receive a score. Those who fail receive a score along with a diagnostic report indicating the areas of weakness.

Question 58

Can I retake an Enrolled Agent part if I fail?

Accepted Answer

Yes, you can retake a part if you fail. Each part may be attempted up to four times during a testing period.

Question 59

How long do I have to pass all three parts of the Enrolled Agent exam?

Accepted Answer

You have three years from the date you pass the first part to pass the other two parts of the exam.

Question 60

What does the IRS look for during the suitability check?

Accepted Answer

As part of the evaluation of your enrollment application, the Internal Revenue Service will conduct a suitability check that will include a review of your personal tax compliance and potential felonies that breach the public trust such as fraud or embezzlement.

Question 61

Do I need to pass the Enrolled Agent exam if I have prior IRS experience?

Accepted Answer

An individual with 5 years of relevant employment with the IRS may apply for enrollment to become an Enrolled Agent (EA) without taking the exam.

Question 62

Where can I get more information about what is on the Enrolled Agent exam?

Accepted Answer

Call us at (888)798-PASS (7277) or view more exam details on the PSI Services website for the SEE.

FAQs

Becoming an Enrolled Agent