There is no single national CE requirement for non-credentialed paid tax preparers. Whether you are required to complete continuing education depends on which states your clients live in and, at the federal level, whether you choose to participate in the IRS Annual Filing Season Program. A small number of states operate mandatory CE programs for paid preparers who are not already CPAs, enrolled agents, or attorneys. The rest have no state CE requirement for non-credentialed preparers, though a federal PTIN is still required everywhere.
This page is a reference for working tax preparers. It covers the exact CE hour requirements, approved provider rules, renewal windows, and registration details for each state with a mandatory CE program, plus the federal AFSP and EA requirements. All regulatory figures cited here come directly from the governing state board or the IRS. Nothing is rounded or estimated.
The requirements for each state are current as of June 2026. State boards can and do update requirements, fees, and deadlines between publication cycles. Verify current requirements with the issuing board before each renewal.
State-Mandated CE Requirements
Most states do not impose CE requirements on paid tax preparers beyond the federal IRS rules. As of 2026, five states require CE for non-credentialed preparers: California, Connecticut, Maryland, New York, and Oregon. All other states follow the federal baseline (PTIN only; AFSP is voluntary).
| State | Requirement | Initial | Annual Renewal | Governing Body |
|---|---|---|---|---|
| California | CTEC registration | 60-hour qualifying course | 20 hours (10 federal updates, 3 ethics/federal law, 7 state/other) | CTEC |
| Maryland | BITP registration | None listed separately | 17 hours (including 2 hours Maryland ethics) | Maryland DLLR |
| Connecticut | DRS permit (10+ CT returns) | AFSP completion (current calendar year) | 18 hours (AFSP: 6-hour AFTR + 10 federal tax law + 2 ethics) | CT DRS |
| New York | Annual registration | 16 qualifying hours (new registrant) | 4 hours (continuing registrant) | NY Tax Department |
| Oregon | LTP/LTC/OBTP | LTP: 30 hours initial | LTP: 15 hours continuing | Oregon BOA |
Preparers who hold an EA, CPA, or attorney credential are subject to their own CE requirements under Circular 230, state board rules, or bar association requirements rather than these state preparer registration rules.
States That Require CE for Tax Preparers
Five states currently operate mandatory CE programs for paid non-credentialed tax preparers. The requirements below are sorted from the most comprehensive program to the least, measured by annual hours and regulatory scope.
California (CTEC)
California has the most established paid preparer registration program outside of a full licensing state. The California Tax Education Council (CTEC) administers registration and CE for all paid non-CPA, non-EA, non-attorney preparers who prepare California personal income tax returns for compensation. Registration is not optional: California law prohibits unregistered preparers from preparing California returns for pay.
Annual CE requirement: 20 hours
Registered CTEC preparers must complete 20 hours of CE per year from a CTEC-approved provider. The 20 hours break down as follows:
- 10 hours: federal tax law topics
- 3 hours: federal tax law updates
- 2 hours: ethics
- 5 hours: California state tax topics
Renewal window
The annual renewal window opens October 1 and closes January 15. CE completed after January 15 can still be submitted through August 31, but a late renewal fee applies. A registration that has lapsed is not a registration: a preparer whose CTEC registration is expired cannot lawfully prepare California returns for compensation until it is reinstated.
First-time registration
Before an initial CTEC registration, new preparers must complete 60 hours of qualifying education from a CTEC-approved provider. This is a one-time requirement that applies before the first registration only; the 20-hour annual CE requirement applies from the first renewal onward.
Bond and registration fee
A $5,000 surety bond is required as a condition of CTEC registration. The registration fee is $35 (including processing). The bond must remain in place for the duration of your registration.
Source: ctec.org. See also our full California CTEC preparer guide.
Oregon (OBTP)
Oregon is a full licensing state. The Oregon Board of Tax Practitioners (OBTP) does not merely require CE on top of voluntary practice: it requires a license to operate as a paid preparer at all. Practicing as a paid tax preparer in Oregon without a current OBTP license is prohibited, regardless of what other credentials you hold. CE is one of the conditions for maintaining that license.
Oregon issues two license types for non-credentialed preparers: Tax Preparer and Tax Consultant. Both require annual CE.
Annual CE requirement: 30 hours
Licensees must complete 30 hours of CE per year from OBTP-approved sources. The breakdown is:
- 28 hours: income tax preparation topics
- 2 hours (minimum): ethics
CE window and renewal dates
The CE window runs September 1 of the prior year through September 30 of the renewal year, a 13-month window. License expiration dates differ by tier: Tax Preparer licenses expire September 30; Tax Consultant licenses expire May 31. CE is waived for the first renewal only.
Approved CE providers
Oregon accepts IRS-approved courses, CTEC-approved courses, and NASBA pre-approved courses without requiring additional OBTP approval. If your CE provider holds one of those designations, the course qualifies in Oregon.
License fees
Tax Preparer license fee: $110. Tax Consultant license fee: $125.
Source: oregon.gov/obtp.
Maryland (MRTP)
Maryland requires registration and CE for all paid non-CPA, non-EA, non-attorney preparers who prepare Maryland personal income tax returns for compensation. The program is administered by the Maryland Board of Individual Tax Preparers under the Department of Labor.
CE requirement: 16 hours per 2-year renewal cycle
Maryland uses a biennial renewal cycle. Registered preparers must complete 16 hours of CE over each two-year cycle. The breakdown is:
- Minimum 4 of the 16 hours must be Maryland state tax topics. Within those 4 hours, at least 2 must be ethics, and those ethics hours count toward the 4-hour Maryland requirement.
- The remaining hours are federal tax topics.
The biennial structure means the practical pace is approximately 8 hours per year, but the Maryland Board tracks and enforces the requirement on the two-year cycle, not annually.
Source: Maryland Board of Individual Tax Preparers, labor.maryland.gov.
New York (NYTPRIN)
New York's Commercial Tax Return Preparer program (NYTPRIN) requires registration and annual CE for commercial preparers who prepared 10 or more New York income tax returns in the prior year, or who expect to prepare 10 or more in the current year. The program is administered by the New York State Department of Taxation and Finance.
Annual CE requirement: 16 hours (Year 1) or 4 hours (subsequent years)
The CE requirement varies by experience level:
- New registrants or preparers with limited experience: 16 CPE credit hours in the first registration year.
- Preparers with 3 or more years of experience: 4 hours annually for subsequent renewal years.
New York-approved courses only
IRS CE courses do not count toward the New York requirement. You must use courses approved specifically by the New York State Department of Taxation and Finance. Free courses are available through New York's Statewide Learning Management System (SLMS) for preparers who qualify.
Annual registration fee
The annual registration fee is $100.
Source: tax.ny.gov.
Connecticut (DRS Permit)
Connecticut requires a Department of Revenue Services (DRS) permit for paid preparers who prepare more than 10 Connecticut income tax returns, or more than 10 federal returns for Connecticut clients, for a fee. CPAs, EAs, attorneys, and their employees are exempt from the permit requirement.
CE requirement: IRS AFSP completion
Effective January 1, 2022, Connecticut requires completion of the IRS Annual Filing Season Program (AFSP) as a condition of DRS permit issuance or renewal. The AFSP standard requires 18 hours of CE: a 6-hour Annual Federal Tax Refresher (AFTR) course with a passing test score, 10 hours of federal tax law topics, and 2 hours of ethics.
Permit term and fee
Connecticut DRS permits are valid for 2 years. The permit fee is $100 for the 2-year period. AFSP must be completed for the year matching the permit.
Verify before relying on this section. The Connecticut DRS preparers page was not fully accessible during research for this article. Confirm current permit requirements, including any changes to the AFSP mandate or fee structure, directly at portal.ct.gov/drs before each renewal.
States with No Mandatory CE for Non-Credentialed Preparers
The majority of U.S. states have no mandatory CE program for non-credentialed paid tax preparers. If you operate in one of these states and hold no credential that carries its own CE requirement (CPA, EA, attorney), no state-level CE is required.
Two common examples:
- Nevada: Nevada has no state preparer registration program and no mandatory CE requirement for non-credentialed paid preparers.
- Illinois: Illinois requires a preparer's PTIN to appear on Illinois returns (a federal passthrough requirement), but has no state registration program or CE requirement for non-credentialed preparers beyond that.
Two important points apply regardless of state: first, a federal PTIN from the IRS is required in all states for any paid preparer who signs returns. Second, some states have registration requirements for paid preparers that stop short of mandatory CE. For example, a state might require registering with the department of revenue without requiring any continuing education as part of that registration. Read the rules for any state in which you practice.
If you are unsure whether your PTIN is current, see our PTIN registration guide.
Federal Credentials and CE Requirements
Two federal-level CE frameworks are relevant to non-credentialed preparers: the IRS Annual Filing Season Program (voluntary nationally, mandatory in Connecticut) and IRS Enrolled Agent status. These operate separately from state programs and from each other.
IRS Annual Filing Season Program (AFSP)
The AFSP is an IRS voluntary program that allows non-credentialed preparers to obtain an IRS Record of Completion and limited representation rights before the IRS. It is voluntary in every state except Connecticut, where it is required as a condition of the DRS preparer permit.
Annual CE requirement: 18 hours
The standard AFSP path requires 18 hours of CE per year:
- 6 hours: Annual Federal Tax Refresher (AFTR) course, which includes a mandatory knowledge test that must be passed
- 10 hours: federal tax law topics
- 2 hours: ethics
What AFSP confers
Completing AFSP gives you an IRS Record of Completion and limited representation rights: you can represent clients before the IRS in examinations, customer service, and the Taxpayer Advocate Service for returns you prepared and signed. AFSP does not grant Enrolled Agent status. EA is a separate credential with a separate examination and application process.
Oregon explicitly accepts IRS-approved AFSP CE courses without requiring additional OBTP approval. California requires CTEC-approved providers specifically; a course that is IRS-approved for AFSP does not automatically satisfy CTEC requirements unless the same provider also holds CTEC approval for that course.
For a full breakdown of the AFSP program, see our AFSP guide.
IRS Enrolled Agent (EA)
Enrolled Agents hold a federal credential issued by the IRS and are authorized to represent taxpayers before the IRS on any matter. EA status carries its own mandatory CE requirement, administered directly by the IRS Office of Enrollment.
CE requirement: 72 hours per 3-year enrollment cycle
Enrolled Agents must complete 72 hours of IRS-approved CE over each 3-year enrollment cycle, with a minimum of 16 hours per year. Of those 16 annual hours, at least 2 must be ethics.
EAs are exempt from non-credentialed preparer registration requirements in California (CTEC), Oregon (OBTP), Maryland, New York (NYTPRIN), and Connecticut. The EA CE program is separate from all of those state programs.
Proposed Federal CE Requirement: What to Watch
As of June 2026, federal law does not impose a mandatory CE requirement on non-credentialed paid preparers operating in states with no state program. That may change.
Senate Bill S. 3931, the Taxpayer Assistance and Service Act (TAS Act), was introduced on February 26, 2026, by bipartisan Senate Finance Committee leadership. If enacted, the bill would require all non-credentialed paid preparers to complete up to 18 hours of CE annually, covering ethics, professional responsibility, and federal tax law. It would also require suitability and criminal background checks. CPAs, EAs, and attorneys would be exempt from the new requirement.
The TAS Act has not been enacted. There is no enacted timeline, and the legislative path is uncertain as of June 2026. We are tracking it because, if passed, it would create a national baseline CE requirement that affects every non-credentialed preparer regardless of which state they operate in.
Note: The information above describes proposed legislation, not current law. Do not treat the TAS Act CE figures as a requirement until and unless it is enacted and implementing guidance is issued.
How to Meet CE Requirements
The most practical approach for preparers with multi-state obligations is to identify providers whose courses carry approval from multiple authorities. Here is how to think through provider selection for the programs covered on this page.
Choose an approved provider first
Every program on this page has its own approved provider list or approval standard. Check that list before purchasing a course:
- California (CTEC): Courses must be from a CTEC-approved provider. Verify at ctec.org.
- Oregon (OBTP): Accepts IRS-approved, CTEC-approved, and NASBA pre-approved courses without additional board review. A course with any of those three designations qualifies in Oregon.
- Maryland: Verify approved providers with the Maryland Board of Individual Tax Preparers.
- New York (NYTPRIN): Requires New York-approved courses specifically. IRS CE approval does not satisfy the NY requirement.
- AFSP: Requires IRS-approved CE providers. The IRS publishes the approved provider list annually.
Stacking AFSP CE across Oregon
If you are completing AFSP CE and also licensed in Oregon, the same IRS-approved courses count toward Oregon's 30-hour requirement without additional approval. This is one of the clearest examples of multi-state CE efficiency available.
California preparers cannot stack AFSP CE against CTEC requirements unless the course provider specifically holds CTEC approval in addition to IRS approval. The designations are separate.
CE courses through ATP and GSTTI
ATP partners with Golden State Tax Training Institute, Inc. (CTEC Provider #2040 / IRS Provider P619F) to offer CTEC-qualifying continuing education courses, including the 20-hour annual renewal package required for California CTEC registration. GSTTI courses carry both CTEC and IRS approval, which means they qualify in Oregon as well.
CTEC-Qualifying CE Through ATP
ATP partners with Golden State Tax Training Institute, Inc. (CTEC Provider #2040 / IRS Provider P619F) to offer CTEC-qualifying CE courses, including the 20-hour annual renewal package. GSTTI courses carry both CTEC and IRS approval.
Frequently Asked Questions
Do I need CE if I am a CPA or EA?
CPAs and EAs have their own CE programs governed by their respective licensing boards and the IRS Office of Enrollment. This page covers requirements for non-credentialed paid preparers (those without an active CPA, EA, or attorney license). The state programs listed here (CTEC, OBTP, MRTP, NYTPRIN, and the Connecticut DRS permit) all exempt CPAs, EAs, and attorneys by statute. If you hold one of those credentials, verify your CE obligations with your licensing authority directly, not this page.
Can I use the same course to satisfy CE in multiple states?
It depends on which states and which program. Oregon explicitly accepts IRS-approved, CTEC-approved, and NASBA pre-approved courses without additional board review, so an IRS-approved AFSP course satisfies Oregon's requirement. New York requires courses approved specifically by New York and does not accept IRS CE toward the NYTPRIN requirement. California requires CTEC-approved providers, so an IRS-approved course only counts for CTEC if the provider also holds CTEC approval for that specific course. Check each state program's approved provider list before assuming a course counts in multiple states.
Does AFSP CE count toward CTEC requirements in California?
Not automatically. CTEC requires CE from CTEC-approved providers. The AFSP is an IRS program with its own approved provider list. Completing an AFSP course from a provider that holds only IRS approval does not count toward CTEC annual renewal. However, if a course provider holds both CTEC and IRS approval (such as GSTTI, which carries both CTEC Provider #2040 and IRS Provider P619F designations), the same course hours can satisfy both programs. Verify the provider's credentials before enrolling.
If I prepare returns in multiple states, do I need CE for each?
Only states that operate mandatory CE programs impose a CE obligation. If you prepare returns in California and New York, you must satisfy both CTEC and NYTPRIN requirements independently, because both states have mandatory programs. If you also prepare returns in Illinois or Nevada, no additional state CE applies for those states, because neither has a mandatory program for non-credentialed preparers. Map your states against the programs on this page and comply with each that applies to your practice.
What happens if I do not complete my CE on time?
Consequences vary by state. In California, a CTEC registration lapsed for missed CE can be reinstated through August 31 of the same year with a late fee, but a preparer whose registration has lapsed is legally prohibited from preparing California returns for compensation until reinstated. In Oregon, failing to meet CE requirements means your license expires and you cannot legally operate as a paid preparer. In New York, a lapsed NYTPRIN registration means you cannot lawfully prepare commercial returns in the state until re-registered. If you have missed a CE deadline, contact the relevant board before preparing any returns in that state.