Course Program
| 1: New Tax Law/Recent Updates |
| 2: General Review |
| 3: Practices, Procedures and Professional Responsibility |
The Annual Federal Tax Refresher (AFTR) course is intended to prepare the individual
for the 2024 filing season. . This course covers the latest tax law changes and current
tax issues, as well as practice and professional responsibility. This course follows
the 3 domains that are set annually by the IRS. They include:
Need the full 18 hours of the Annual Filing Season Program?.
*The IRS deadline to complete this course is December 31st at midnight your local time, however,
keep in mind our office will be closed on 12/31. Hours that are completed by the IRS deadline
will be reported on the following business day.
How to access your course?
First-time users: You will receive an email from edsupport@latinotaxpro.com with the subject line
"Welcome to Prendo365". This email will contain your username and password. Please check your
spam/junk folder if you do not see the email.
Prendo365.com is our powerful, user-friendly E-learning system where you can access the eBook,
quizzes, practice tax returns, finals, and more!
Returning users: You can access your course on Prendo365.com with the same login credentials as previously used.
If you forgot your password, simply click "Forgot your password?" right below the sign-in box on Prendo365.
How do I obtain an AFSP – Record of Completion?
- Take 18 hours of continuing education from IRS-Approved CE Providers, including:
- a six (6) hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues and tax law updates, as well as a knowledge-based comprehension test administered at the end of the course by the CE Provider;
- ten (10) hours of other federal tax law topics; and
- two (2) hours of ethics.
- Have an active preparer tax identification number (PTIN).
- Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.
Who is exempt and able to obtain the AFSP – Record of Completion without taking the Annual Federal Tax Refresher course?
- Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013.
- Established state-based return preparer program participants currently with testing requirements: Return preparers who are active registrants of the
Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers.
- SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years.
- VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs.
- Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited
Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.
I meet one of these exemptions. How do I obtain an AFSP – Record of Completion?
- Take fifteen (15) hours of continuing education, including:
- three (3) hours of federal tax law updates,
- ten (10) hours of other federal tax law topics and
- two (2) hours of ethics.
- Have an active preparer tax identification number (PTIN).
- SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years.
- VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs.
- Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230 PDF.
