20 hours total

Note for CRTPs participating in the IRS Annual Filing Season Program - Record of Completion (AFSP - RoC): CRTPs are considered exempt from completing a 6 hour Annual Federal Tax Refresher (AFTR) course as part of the AFSP - RoC. However, they will need to consent to the Circular 230 obligations at PTIN renewal to be granted the Record of Completion.

Learn more about the IRS AFSP - Record of Completion.

• CA State Tax Law aka State Hours on CTEC Transcript: 5 hours
• Ethics: 2 hours (excess Ethics credits will NOT be applied to cover any other subject areas)
• Federal Tax Law Updates aka Tax Update Hours on CTEC Transcript: 3 hours (excess Law Updates credits will be applied to cover the Tax Topics subject area)
• Federal Tax Topics aka Tax Law Hours on CTEC Transcript: 10 hours

10/31 annually

Courses cannot be taken for credit more than once in a reporting period.

Excess hours earned in a CE cycle may not be carried forward to a subsequent CE cycle. However, it can be carried back to the previous cycle to bring that cycle current.

1. Complete 20-hours (10 hours federal tax law, 3 hours federal tax update, 2 hours of Ethics and 5 hours for State) of continuing tax education each year
2. Renew PTIN (Preparer Tax Identification Number) at IRS.gov/ptin
   PTINs must be renewed annually by 12/31
3. Maintain a $5,000 tax preparer bond
4. Renew registration by October 31st of each year through CTEC.org
5. Pay renewal registration with CTEC
   Note: If a CRTP fails to renew by 10/31, CTEC allows for late renewal. The late renewal deadline is 1/17 and a fee will be required. If not renewed, a CRTP will be required to start over.

• WebCE courses are IRS and CTEC approved online self-study courses with non-monitored open-book final exams. Students should read through course material then complete exam.
• 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

WebCE reports course completions electronically to CTEC and the IRS every business day. Every CTEC course completion will be reported by WebCE to both regulators upon completion, with the exception of courses created specifically to cover CA tax law those will only be reported to CTEC upon completion.

Online PDF certificates of completion are available to print immediately after the final exam is passed. CRTPs will receive 2 certificates for the completion of each course, one for CTEC and one for the IRS, with the exception of the California state tax law courses for which CRTPs will only receive CTEC credit. CRTPs should keep all certificates of completion for a minimum of 4 years for auditing purposes.

Non-resident tax preparers are not required to meet California requirements in order to prepare California tax returns for a fee.