All new tax preparer licenses expire September 30 following application for license, and are renewed annually in September. May. An applicant who passes the examination must apply for licensing within 60 days from the examination date, or must be reexamined. The Board creates and administers exams each year. Examination consultants retained by the Board regularly review and update the exam question banks and develop new items. Examinee comments and new exam questions are reviewed by the Board.
All questions used on every exam receive at least five separate checks for clarity and law accuracy.
In order to pass the tax preparer examination, careful and comprehensive preparation is required. It is based on knowledge gained during the successful completion of an 80-hour basic income tax course. The tax consultant examination is based on experience and knowledge gained from working, attending basic and continuing education courses and seminars, and individual study and research. Each tax preparer applicant must complete at least 80 classroom hours of instruction in basic income tax law and return preparation. Consultant applicants, other than enrolled agents, who are not licensed as preparers must also meet this requirement.