The simplest way to explain it is that if you live in one of the States listed under the AFSP you will only need to take the 20 hour course we offer.  If you do not live in a state listed under the AFSP you will need to take 10 hours of Federal Tax Law, 2 hours of Ethics, and 6 hours AFTR (Annual Federal Tax Refresher.

If you would like additional information, attached below are links to the IRS website explaining the difference between the hour requirement.  (We know this can be a little confusing) 

This links explains the 15 hours for the AFSP which includes: 10 tax law, 2 ethics, and 3 tax updates:

Below we have included the first section from the link in order to point out that our course falls under the California Tax Education Council:


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.


This link explains the 18 hours which includes: 10 Tax law, 2 ethics, and 6 AFTR (Annual Federal Tax Refresher):

Circular 230 is generated in your IRS account once we report the hours, the IRS system will send out an email when your Circular 230 is ready to accept.

For any additional questions please contact us at or give us a call at (310)-422-1283.

Thank you!