60-hours in the following subject areas:

• 45-hours of federal tax subjects of which 2-hours are ethics
• 15-hours of California state tax subjects

1. Complete the online application for new preparers
2. Pass a background check and fingerprinting procedure (Live Scan). If approved, you will receive an email from CTEC with instructions on how to proceed with the Registration Process. Your certificate of completion will be sent to you within 4-6 weeks after approval and paid registration. If denied, the notification will be sent via email and USPS within 5 weeks.
3. Complete 60 hours (45 hour federal and 15 hours state) of qualifying tax education from a CTEC Approved Provider
4. Register for an IRS Preparer Tax Identification Number (PTIN)
5. Purchase a $5,000 Tax Preparer Surety Bond from a surety bond company
6. Within 18-months from the completion date listed on your qualifying education course completion certificate provided by your education provider register with CTEC at ctec.org

As a CTEC Qualifying course provider, WebCE is required to provide a course covering the all the subject requirements. The WebCE CTEC Qualifying course is made up of three different courses each will have its own multiple choice exam with no time limit to complete.

1. 2-hour Ethics course
2. 15-hour California Tax course
3. 43-hour Federal Tax course

Students must be tested on their mastery of each of the three parts of the course:

• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase

• Every business day
• The student must have completed all 3 individual parts of the course before the 60 hour Qualifying Education course can be reported
• The student must have created an application and a CTEC ID assigned before the 60 hour Qualifying Education can be reported. WebCE does not register students with CTEC.
• Once course completion is reported, students must go back into their CTEC account to complete their registration

WebCE will provide online printable Certificates of Completion which will be emailed to the student within 2 business days after the final exam is passed.

The following individuals may apply to receive an exemption from the requirement to complete the full 60 hour CTEC Qualifying Education course

• Anyone who has had a CPA, EA, or Attorney license for the 2 most recent years
• Anyone who was employed by a CPA, EA or Attorney for the 2 most recent years
• Anyone who has relocated into California and has been a tax preparer in another state for the 2 most recent years

For additional details on how to apply to receive an exemption, visit ctec.org.