To be a tax preparer in California, USA you must have a CTEC ID number and an IRS PTIN number.
You cannot obtain a CTEC ID number without a social security number.
Regarding the IRS PTIN, here is the answer from the IRS website:
1. Is a social security number required to obtain a PTIN? (revised 4/13/11)Individuals generally are required to provide their social security numbers when they obtain a PTIN. However, U.S. citizens who have a conscientious objection to obtaining a social security number for religious reasons and foreign persons who are not eligible to obtain a social security number and have a permanent non-U.S. address may obtain a PTIN without a social security number. These individuals are required to provide supplemental documentation to verify their identity and substantiate their eligibility for a PTIN under these specific exceptions. See questions 2 and 3 below or Revenue Procedure 2010-41 for additional guidance.Individuals who have an Individual Taxpayer Identification Number (ITIN) are not eligible for a PTIN unless they are foreign persons with a permanent non-U.S. address, and can provide documentation to support that status.
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