Accredited Tax Preparers (ATPs) and Accredited Business Accountant/Advisors (ABAs) are exempt from the requirement to take an Annual Federal Tax Refresher (AFTR) course and exam that is part of the new Internal Revenue Service (IRS) voluntary Annual Filing Season Program (AFSP).

The Accreditation Council for Accountancy and Taxation (ACAT) is a non-profit, independent testing organization that accredits professionals with the ATP and ABA credentials.

ABAs and ATPs will automatically receive the AFSP-Record of Completion and be included in a public database of tax return preparers scheduled to launch on the IRS website by January 2015. This Directory of Federal Tax Return Preparers with Credentials and Select Qualifications will include the name, city, state, zip code, and credentials of all ABAs, ATPs, attorneys, CPAs, enrolled agents, enrolled retirement plan agents and enrolled actuaries with a valid Preparer Tax Identification Number (PTIN), as well as all AFSP-Record of Completion holders, including ACAT-credentialed ABAs and ATPs.

Beginning in 2016, ATPs and ABAs–as AFSP participants–can also represent clients before the IRS regarding returns they prepared and signed. PTIN holders without an AFSP Record of Completion or other professional credential will not be allowed to represent clients before the IRS. Read the full release