AFSP is the voluntary program of the IRS that allows tax return preparers to be listed in an official IRS database alongside other practitioners with recognized credentials and other qualifications such as CPAs, attorneys, and Enrolled Agents. This database is set up to educate consumers who utilize tax preparers to complete their returns and provide them with some level of assurance that the tax preparers listed are up-to-date on current tax laws and have met certain educational requirements.
Preparers who passed the Registered Tax Return Preparer exam or those who have completed certain other exams (CPA and Special Enrollment Exams) are exempt from having to complete the Annual Federal Tax Refresher Course in order to get listed in the IRS directory. However, those exempt individuals must still complete Continuing Education in order to apply for their Record of Completion for 2016 and should purchase the Gleim AFSP 15-Hour CE Bundle for AFTR-Exempt Tax Preparers instead.*
*Gleim will release the 2016 edition of the AFSP course and the accompanying CE bundles in the first week of June, 2015, per IRS regulations. Please call 800.874.5346 or click on the relevant "Send email to Request Pre-Order" button above to request notification when the courses are released.