This was on the "Return Preparer Office" Facebook Page.
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Almost everyone who has a provisional PTIN will be required to undergo a background check before December 31, 2013. The check is part of the phase two effort that includes the competency exam.
Revisions to Circular 230 set out a new designation, the Registered Tax Return Preparer. To become a Registered Tax Return Preparer, you must pass a competency exam and suitability checks. To retain the designation, you must complete 15 hours of continuing education annually.
To begin the suitability checks, you must submit fingerprints to an IRS designee so that a FBI criminal background review can be conducted. Also, the IRS will perform a tax compliance check.
Preparers who are exempt from the competency exam, such as preparers who certify that they do not prepare the Form 1040 series or are supervised employees of CPAs, attorneys and enrolled agents, must also submit fingerprints for background checks.
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Almost everyone who has a provisional PTIN will be required to undergo a background check before December 31, 2013. The check is part of the phase two effort that includes the competency exam.
Revisions to Circular 230 set out a new designation, the Registered Tax Return Preparer. To become a Registered Tax Return Preparer, you must pass a competency exam and suitability checks. To retain the designation, you must complete 15 hours of continuing education annually.
To begin the suitability checks, you must submit fingerprints to an IRS designee so that a FBI criminal background review can be conducted. Also, the IRS will perform a tax compliance check.
Preparers who are exempt from the competency exam, such as preparers who certify that they do not prepare the Form 1040 series or are supervised employees of CPAs, attorneys and enrolled agents, must also submit fingerprints for background checks.