Frequently Asked Questions
1. What is the IRS's AFSP program and why should I participate?
2. What does an AFSP package from Sequoia CPE include?
3. Are there any additional fees to complete my courses, such as exam grading fees?
4. Are courses from Sequoia CPE approved by the IRS?
5. Does Sequoia CPE report my course completions to the IRS?
6. What are the continuing education requirements for the Annual Filing Season Program?
7. What format are the courses presented in?
8. Can I save my answers in the middle of an exam and return to it later?
9. What happens if I don't pass a final exam on my first try?
10. Can I complete my courses on an iPad?
11. How can I upgrade from the 15-hour package to the 18-hour package?
12. Does Sequoia CPE have any firm offerings or discounts?
13. How do I receive my AFSP Record of Completion and become included in the IRS's directory of federal tax return preparers?
The Annual Filing Season Program aims to recognize the efforts of non-credentialed return preparers who aspire to a higher level of professionalism. Those who choose to participate will receive an IRS record of completion and are included in a public database of return preparers on the IRS website. As of January 1, 2016, AFSP participants, CPAs, EAs, and attorneys are the only tax professionals allowed to represent clients before the IRS.
For additional details please visit: www.irs.gov/tax-professionals/annual-filing-season-program
Your purchase includes all of the courses required to meet the IRS Annual Filing Season Program continuing education requirements. This includes all of the study materials, final exams, and completion certificates.
No, your purchase from Sequoia CPE is all-inclusive. There are no additional fees for taking exams, grading exams, completion certificates, etc.
Yes. We are an IRS-approved continuing education provider and our Provider ID is XE26W.
Yes. All courses for which you receive a passing score are reported to the IRS for continuing education as long as you have provided your PTIN.
New course credits are reported to the IRS PTIN system every business day. Please note that it can sometimes take the IRS up to 48 hours to post credits in your online PTIN account after they have been reported. Per IRS regulations, Enrolled Agents (EAs) are not eligible to receive CE credit for the AFTR course.
For the 2022 Annual Filing Season Program - Record of Completion, PTIN holders must complete either 15 hours or 18 hours of IRS-Approved education in the categories of Federal Tax Law, Ethics, and Annual Federal Tax Refresher (AFTR) or Federal Tax Update. PTIN holders that are exempt from the AFTR course will need 15 hours of CE and non-exempt PTIN holders will need 18 hours including the 6-hour AFTR course.
All courses from Sequoia CPE are self-study courses with PDF course materials and online exams. After adding a course to My Account two buttons will appear:
Clicking the Download Course Materials button will download a PDF document to your computer/tablet with the course materials and relevant information.
Clicking Take Exam will take you to the final exam for that course which must be completed to receive your continuing education credit.
Yes, with the exception of the 6-hour AFTR course. For all other courses you can click the "Save Progress & Exit" button at the bottom of the exam page to save your current answers and return to the exam at a later time.
The AFTR exam is a timed exam and must be completed within 3 hours of beginning the exam, per IRS regulations.
There are unlimited exam attempts for all AFSP courses except for the AFTR course. For the AFTR course, IRS regulations state that a return preparer may only attempt a specific version of the test twice (i.e., a different version of the test will be given at least every 3rd test attempt). To retake an exam, simply click on the course's Take Exam button.
Yes, all aspects of our courses are compatible with iPads. Course materials can be downloaded to your iPad for easy reading and exams can be completed online via your iPad.
If you purchased the 15-hour AFTR-Exempt package and later realized you need the 18-hour Non-Exempt package, including the 6-hour AFTR course, you can upgrade your package for $15. Click here to upgrade your package.
Yes, we offer discounts for firms with 3+ accounts. In addition, firms have access to our "Virtual Office Administrator" which simplifies and streamlines CPE tracking. Our Virtual Administrator can track the continuing education of anywhere from 3 to 300 employees, displaying individual progress in one simple and easy to use view. We save certificates of completion for five years in a user-friendly archive.
For more information about firm pricing or our Virtual Administrator, please contact Support@SequoiaCPE.com.
After PTIN renewal season begins in October, a Record of Completion will be generated to you once all requirements have been met, including renewal of your PTIN for the upcoming year and consent to the Circular 230 obligations.
If you have an online PTIN account, you will receive an e-mail from the IRS with instructions on how to sign the Circular 230 consent, opt into the directory, and receive your certificate in your online secure mailbox. If you don’t have an online PTIN account, you will receive a letter with instructions for completing the application process and obtaining your certificate.
These final requirements are explained step-by-step in the following downloadable guide: AFSP - Additional Steps