AFSP Circular 230 Consent: What Subpart B and Section 10.51 Mean for Preparers
Last reviewed: October 22, 2026 · By TAX IQ Academy
- The AFSP requires consent to Circular 230, Subpart B and section 10.51.
- It applies to exempt and non-exempt participants.
- It is separate from the CE hours and from PTIN renewal.
- The consent is delivered through your IRS PTIN account process.
Does the AFSP require agreeing to Circular 230?
Yes. To receive the IRS Annual Filing Season Program Record of Completion, a preparer must consent to the obligations in Circular 230, Subpart B and section 10.51. The IRS lists this alongside the continuing education hours and an active PTIN as a core requirement of the program.
What is Circular 230 Subpart B?
Subpart B of Circular 230 sets the duties and restrictions for practice before the IRS. It covers topics such as due diligence, competence, conflicts of interest and fees. Circular 230 itself is the set of Treasury regulations governing who may practice before the IRS and how they must act.
What is section 10.51 in plain terms?
Section 10.51 lists the types of conduct the IRS treats as incompetence and disreputable conduct, which can lead to sanctions. By consenting, an AFSP participant agrees to be bound by these standards. For the ethics hours that support this, see the 2-hour AFSP ethics requirement.
Do exempt preparers also have to consent?
Yes. Preparers who are exempt from the AFTR course still must consent to the Circular 230 obligations to take part in the AFSP. Exempt status only changes the hours: 15 instead of 18. See who qualifies as exempt.
How and when do you give consent?
The IRS says consent is handled through the PTIN process. Preparers with an online PTIN account receive an email with instructions, and others receive a letter. The Record of Completion is generated after PTIN renewal and consent are both done. Always follow the IRS notice you receive. Read the related PTIN and Record of Completion guide.
Is consent the same as being under full Circular 230 practice rights?
No. Consent binds you to the practice standards. Your representation rights stay limited to returns you prepared and signed, before certain IRS employees. See AFSP limited representation rights.
What to do next
Finish your hours, renew your PTIN and watch for the consent notice. Start with the 2026 Annual Federal Tax Refresher (AFTR) course, see the 2027 AFSP requirements guide, or return to the AFSP & AFTR hub. Source: IRS general requirements for the Record of Completion.
Tax IQ Academy is an IRS and CTEC approved provider of continuing education for tax professionals, offering AFSP, AFTR, and EA exam prep courses covering federal tax law, ethics, and practice management.