Does the AFSP Record of Completion Expire? Annual Renewal Explained
Last reviewed: October 23, 2026 · By TAX IQ Academy
- The Record of Completion covers one filing season; you earn it again each year.
- Hours from a prior year do not roll over: complete the full requirement again.
- Exempt preparers: 15 hours. Non-exempt: 18 hours (including the 6-hour AFTR course).
- Current-season deadline: December 31, 2026 for the 2027 season.
Does the AFSP Record of Completion expire?
Yes. The Record of Completion is issued for a single filing season. Once that season ends it no longer applies, so a preparer who wants limited representation rights and a place in the IRS directory must earn it again for the next season.
Do you have to renew the Record of Completion every year?
Yes. There is no multi-year version. Each year you finish the continuing education for that season, keep your PTIN active, and consent to the Circular 230 obligations. Treat it as an annual cycle rather than a one-time credential.
Do hours from last year carry over?
No. Hours are counted for the season you are completing. If you took the AFTR course and the other courses last year, you still need the full set for the new season. Plan the hours early so you are not rushing in December.
What do you need to finish each year?
The requirement depends on your status:
- Exempt preparers (for example, those with certain state-level exams or other qualifying credentials): 3 hours of Federal Tax Law Updates, 10 hours of Federal Tax Law Topics and 2 hours of Ethics, for 15 hours.
- Non-exempt preparers: a 6-hour AFTR course (with its comprehension test), 10 hours of Topics and 2 hours of Ethics, for 18 hours.
Not sure which group you are in? Read who qualifies as an AFSP exempt preparer, or see the full hour-by-hour breakdown in the 2027 season requirements guide.
Does your PTIN need to be current too?
Yes. You need an active PTIN for the season, and PTIN renewal is a separate annual step. See why the PTIN comes first and the PTIN renewal walkthrough.
What happens if you miss the deadline?
If the hours are not finished by December 31 for the season, you do not receive the Record of Completion for that season. You can still prepare returns as a PTIN holder, but you lose limited representation rights (see what the Record lets you do) and the directory listing. The program is voluntary, as explained in is the AFSP required?
How to stay on top of it
Pick your courses early in the fall, finish the AFTR course first if you need it, and save your completion certificates. Providers report hours to the IRS, but keeping your own copies makes any later check simple. Because the AFTR and AFSP rules are federal, they are the same in every state.
Next step: the 2026 Annual Federal Tax Refresher (AFTR) course or the AFSP & AFTR hub.
Related: the 3-hour Federal Tax Law Updates for exempt preparers and how long paper PTIN renewal takes.
Related reading: how you receive your AFSP 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.