The CALIFORNIA TAX INSTITUTE is a provider of self-study continuing education (CE) courses in the field of taxation for California registered preparers, Enrolled Agents, CPAs, Public Accountants, Oregon LTC or LTP, and exempt and non-exempt preparers wanting to complete IRS Voluntary Annual Filing Season Program (AFSP).
Beginning on January 1, 2016, attorneys, CPAs, and Enrolled Agents will be the only tax professionals with unlimited representation rights for their clients on any matters including audits, payment or collection issues, and appeals with the IRS. AFSP participants will have limited representation rights where they can only represent clients whose returns they prepared and signed, but only before revenue agents, customer service representative, and similar IRS employees, including the Taxpayer Advocate Service. PTIN holders without an AFSP – Record of Completion or other professional credential will only be permitted to prepare tax returns. For returns prepared and signed after December 31, 2015, they will not be allowed to represent clients before the IRS.
IRS classifies exempt and non-exempt preparers and courses required to be included in their AFSP.
| Exempt Category |
AFTR |
Tax Law Update |
Tax Law Topics |
Ethics | Total CE Credit |
| CTEC Registered |
N/A | 3 |
10 |
2 | 15 |
| Oregon LTC/LTP |
N/A | 3 |
10 |
2 | 15 |
| Maryland Registered | N/A | 3 |
10 | 2 | 15 |
| N.Y. Registered |
N/A | 3 |
10 | 2 |
15 |
| ---------------- | |||||
| RTRP | N/A | 3 | 10 | 2 | 15 |
| Passed Part 1 | N/A | 3 | 10 |
2 | 15 |
| of SEE within 2015 or 2016 | |||||
| VITA | N/A | 3 | 10 | 2 |
15 |
| ACAT |
N/A | 3 |
10 |
2 | 15 |
| ---------------- | |||||
| CPA |
N/A |
3 | 10 | 2 |
15 |
| Attorney |
N/A | 3 |
10 | 2 | 15 |
| ERPA |
N/A |
3 | 10 |
2 | 15 |
| EA | N/A |
3 | 10 | 2 | 15 |
| ---------------- | |||||
| Non-Exempt | |||||
| All Others | 6 | N/A | 10 |
2 | 18 |
Each of our courses include interactive review questions with correct answer feedback, a final exam containing multiple choice questions, and a Certificate of Completion. For Online courses the final exam is graded by the site and with a passing score of 70% you will be able to print your certificate. Those taking a book course will mail or fax the answer sheet to CALIFORNIA TAX INSTITUTE for grading. We will grade your answer sheet and send you a Certificate of Completion and include a list of questions, if any, that were answered incorrectly. There is no limit to the number of times you may take an individual test except the AFTR. The AFTR test is only available online and is timed and must be completed in three hours or less. Once you start the test it must be completed in one sitting and may only be taken twice on our site.
Complete the enrollment form or sign into your personal account and then choose your course or reduced fee bundled course package by clicking on your CTEC, CPA, EA, Oregon LTC or LTP, or AFSP designation and order your course using our secured order cart. Your may also order by telephone by calling our office at 1 (800) 995-1747 with your Visa, MasterCard, Discover, or American Express. These cards and PayPal may be used for online courses. For additional information regarding administrative policies such as complaint and refund, please contact our office. Hours 8:30 AM to 5:00 PM (Pacific).
