AFSP Requirements for Tax Preparers in Arkansas: Hours, Deadlines, Exemptions
- The AFSP Record of Completion requires 18 hours (non-exempt) or 15 hours (exempt) of IRS-approved CE.
- Non-exempt preparers must include the 6-hour AFTR course, leaving 12 hours in federal tax law and ethics.
- Exempt preparers (via SEE, RTRP, VITA/TCE, or state programs) skip the AFTR and complete 15 hours instead.
- Deadline: December 31, 2026 to earn the 2027 Record. Arkansas adds no state-specific requirements beyond federal rules.
§1 What the AFSP Is and Why It Matters
The Annual Filing Season Program (AFSP) Record of Completion is a voluntary IRS credential you earn by taking CE courses, passing the AFTR (if non-exempt), and giving your Circular 230 consent. It shows clients and the IRS that you stay current with tax law. The Record lists your name in the IRS’s public Directory of Federal Tax Return Preparers, and it grants you limited representation rights (e-sign and power-of-attorney authority) for returns you prepared and signed.
Arkansas has no state licensing for paid preparers, so the Record of Completion is the most accessible credential. Non-exempt preparers in Little Rock, Fayetteville, or any other Arkansas city need 18 hours. Exempt preparers need 15.
§2 Am I Exempt or Non-Exempt?
You’re exempt and can skip the AFTR if:
- You hold a current, active credential on the IRS AFSP-exempt list: Oregon OBTP license, California CTEC registration, or Maryland State Board registration.
- You passed SEE Part 1 within the past three calendar years.
- You hold a current RTRP (Registered Tax Return Preparer) credential from an earlier year.
- You had qualifying VITA (Volunteer Income Tax Assistance) volunteer or instructor service in the prior calendar year.
- You had qualifying TCE (Tax Counseling for the Elderly) volunteer or instructor service in the prior calendar year.
If none of the above apply, you’re non-exempt and must take the AFTR. Use our 2-minute exemption check, or read the full guide for details and edge cases.
§3 Non-Exempt Path: 18 Hours (Including AFTR)
If you’re non-exempt, you must complete 18 CE hours by December 31, 2026, broken into three categories:
NON-EXEMPT AFSP REQUIREMENT — 18 HOURS
| Category | Hours |
|---|---|
| AFTR course + comprehension test | 6 |
| Federal Tax Law Topics | 10 |
| Ethics | 2 |
| Total | 18 |
The AFTR is 6 hours and mandatory. It’s offered only by IRS-approved CE providers during a fixed window (June 1 – December 31, 2026) and ends with a comprehension test. Read our AFTR guide for Arkansas preparers for details on what to expect and when to schedule it.
The remaining 12 hours split into 10 hours of federal tax law and 2 hours of ethics. Hours in one category cannot count toward another. See the CE hours-by-type guide for which courses qualify.
§4 Exempt Path: 15 Hours (No AFTR)
If you qualify as exempt, you skip the AFTR and complete only 15 hours:
EXEMPT AFSP REQUIREMENT — 15 HOURS
| Category | Hours |
|---|---|
| Federal Tax Law Topics | 12 |
| Ethics | 2 |
| Remaining courses (any approved type) | 1 |
| Total | 15 |
Exempt preparers have a bit more flexibility: the extra 1 hour can be any IRS-approved CE type. Hours in federal tax law and ethics still have their own minimums (12 and 2, respectively).
§5 Tracking Hours and Reporting
When you complete each CE course, your provider reports it to the IRS under your PTIN. You can monitor your reported hours in your PTIN account on irs.gov. Check this account regularly, especially after finishing each course, to confirm that the hours are showing up. If a provider is slow to report, contact them.
Do not wait until December to check your balance. Aim to finish all courses by mid-November, giving yourself time to retake a course or contact a provider if hours are missing. See our “missing deadline” guide if you discover a shortfall.
§6 Circular 230 Consent and Final Deadline
December 31, 2026. To earn the 2027 Record of Completion, you must:
- Complete all required CE hours (18 for non-exempt, 15 for exempt)
- Have those hours reported to your PTIN account
- Renew your PTIN for 2027
- Give your Circular 230 consent in your PTIN account
The Circular 230 consent is a checkbox in your PTIN account online. It confirms that you’ve read and agree to the IRS’s Circular 230 rules on practice and ethics. Without this consent, you won’t receive the Record even if your hours are complete. Renew your PTIN early (October or November) to avoid the December rush. Our PTIN renewal walkthrough covers the full sequence.
§7 FAQs
Do I need the AFSP Record to prepare returns in Arkansas?
No. Arkansas has no state licensing requirement. You need a valid PTIN to prepare returns for pay, but the AFSP Record is voluntary. However, many clients prefer to hire preparers with the Record, since it shows you stay current with tax law and lists you in the IRS Directory.
Can I use one course for both federal tax law and ethics?
Not typically. A course counts toward one category. If a course covers both topics, ask your provider which category it qualifies for and adjust your plan accordingly.
What if I don’t finish by December 31?
If you miss the deadline, you can’t earn the 2027 Record. You can start fresh and earn a 2028 Record by completing the hours (and AFTR/Circular 230) by December 31, 2027. See our missed-deadline guide for next steps.
Does Arkansas have state CE or CE-reporting requirements?
No. Arkansas adds no state-level CE mandate. The AFSP and its hour/deadline rules are all federal. The state does not require separate reporting or compliance tracking.
Ready to get started? Enroll in Tax IQ Academy’s 2026 AFTR course, or browse the full AFSP & AFTR resource hub.
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.