Frequently Asked Questions
Membership
Your membership includes unlimited access to all of our non-ethics continuing education courses for 1 year. All of our courses feature course materials that are available immediately after purchasing your membership, as well as online grading of exams and instant completion certificates.
Certificates of completion are conveniently available in My Account any time after passing the final exam for that course.
No, your purchase from Sequoia CPE is all-inclusive. There are no additional fees for taking exams, grading exams, completion certificates, etc.
The 1-year membership is for 365 days of unlimited courses from the date of purchase.
Yes, we have discounts available for groups of 3 - 1000.
Groups can be signed up for immediate access through our online group registration portal or by reaching out to Customer Support. All groups are eligible for free Admin accounts that allow the Admin to view course completion information and certificates for all members of the group.
Courses
All courses have downloadable PDF study materials with an online exam. Our courses qualify as NASBA QAS interactive self-study.
Yes, our sample course can be accessed here.
Yes. You can click the "Save Progress & Exit" button on the bottom of the exam page to save your current answers and return to the exam at a later time.
You can retake each final exam as many times as you need to. The course will remain in "Courses in Progress" in My Account until you pass the exam. To retake an exam click the Take Exam button.
Yes, only after passing the exam. After passing an exam all correct and incorrect answers will be displayed.
Courses can only be repeated once updated to a new version (e.g. versions 3105A and 3105B).
Yes, our courses are fully compatible with mobile devices.
Requirements
Yes, Sequoia CPE is a NASBA-QAS approved continuing education provider and our courses are accepted in all 50 states as well as the District of Columbia.
In addition to NASBA and the IRS, we have specific approval from some specific states as needed. Our provider ID number for each jurisdiction is provided on our About Us page.
Select your state of licensure from the dropdown to view the relevant continuing education requirements:
Yes, all of our courses are NASBA QAS approved and include interactive practice questions with the answers and explanations provided.
Membership
Your membership includes unlimited access to all of our IRS-approved continuing education courses (Tax, Ethics, Data Security) for 1 year. All of our courses feature course materials that are available immediately after purchasing your membership, as well as online grading of exams and instant completion certificates.
Certificates of completion are conveniently available in My Account any time after passing the final exam for that course.
No, your purchase from Sequoia CPE is all-inclusive. There are no additional fees for taking exams, grading exams, completion certificates, etc.
The 1-year membership is for 365 days of unlimited courses from the date of purchase.
Yes, we have discounts available for groups of 3 - 1000.
Groups can be signed up for immediate access through our online group registration portal or by reaching out to Customer Support. All groups are eligible for free Admin accounts that allow the Admin to view course completion information and certificates for all members of the group.
If you have already purchased the Enrolled Agent Membership but would like to access courses from the CPA Membership (Accounting, Auditing and Business courses), you can do so by upgrading to the CPA membership for an additional $50. Click here to upgrade
Courses
All courses have downloadable PDF study materials with an online exam. Our courses qualify as interactive self-study.
Yes, our sample course can be accessed here.
Yes. You can click the "Save Progress & Exit" button on the bottom of the exam page to save your current answers and return to the exam at a later time.
You can retake each final exam as many times as you need to. The course will remain in "Courses in Progress" in My Account until you pass the exam. To retake an exam click the Take Exam button.
Yes, only after passing the exam. After passing an exam all correct and incorrect answers will be displayed.
Courses can only be repeated once updated to a new version (e.g. versions 3105A and 3105B).
Yes, our courses are fully compatible with mobile devices.
Requirements
Yes, Sequoia CPE is an IRS-approved CE provider and all courses included in the EA membership qualify for IRS credit.
Enrolled Agents are required to complete 72 hours of IRS-approved continuing education in the 3 year period immediately preceding license renewal. There is also a minimum of 16 hours per calendar year required, including 2 hours of ethics CPE.
Click here to view detailed CPE requirements for Enrolled Agents.
Yes. All courses for which you receive a passing score are reported to the IRS for continuing education as long as you have provided us your PTIN.
New course credits are reported to the IRS PTIN system every weekday. Please note that it can sometimes take the IRS up to 48 hours to post credits in your online PTIN account after they have been reported.
Program Overview
The IRS Annual Filing Season Program recognizes and encourages unenrolled/non-credentialed tax return preparers who voluntarily increase their knowledge and improve their filing season competency through continuing education (CE). Those who participate can meet the annual requirements by completing 18 hours of continuing education, including a 6-hour annual federal tax refresher (AFTR) course with a test. The return preparer must also renew their preparer tax identification number (PTIN) for the upcoming year and consent to follow the obligations in Circular 230.
Upon completion of the requirements, the return preparer receives an IRS Annual Filing Season Program – Record of Completion for the upcoming tax season.
Non-credentialed preparers with an AFSP – Record of Completion are included in a public database of preparers on the IRS website. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications includes the name, business address, and credentials of all valid PTIN holders who are attorneys, CPAs, enrolled agents, enrolled retirement plan agents, enrolled actuaries, and AFSP – Record of Completion holders.
AFSP is intended for unenrolled/non-credentialed tax return preparers. The program is not directed at or necessary for credentialed preparers, who already possess higher-level qualifications. However, if an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary seeks to participate in the program, you would be required to meet the same CE requirements as preparers in the exempt category (see next question).
Those who passed the Registered Tax Return Preparer (RTRP) test or certain other recognized national and state tests - including CPAs and EAs - are exempt from the 6-hour Annual Federal Tax Refresher (AFTR) course and its test. You need 15 hours of continuing education each year to obtain an AFSP - Record of Completion.
Enrolled Agents do not receive any CE credit if they complete the AFTR course.
Note: Exempt individuals (including former RTRP) must also consent to the Circular 230 obligations to officially participate in the Annual Filing Season Program.
Review who is exempt from the AFTR course and the reduced requirements
Courses
Your purchase includes all of the courses required to meet the IRS Annual Filing Season Program continuing education requirements. This includes all of the study materials, final exams, and completion certificates.
No, your purchase from Sequoia CPE is all-inclusive. There are no additional fees for taking exams, grading exams, completion certificates, etc.
All courses have downloadable PDF study materials with an online exam. Our courses qualify as interactive self-study.
With the exception of the AFTR course, there are no time limits for exams.
AFTR Course: The final exam for the AFTR course must be submitted within 3 hours of starting the exam. This timer will continue to run even if you leave the exam. Additionally, the IRS limits students to 4 attempts to pass the exam for this course (2 attempts per exam version). If you do not pass by the fourth attempt, please contact Customer Support for a refund as you will need to complete this course with a different provider.
Yes, our sample course can be accessed here.
Yes, our courses are fully compatible with mobile devices.
Yes, we have discounts available for groups of 3 - 1000.
Groups can be signed up for immediate access through our online group registration portal or by reaching out to Customer Support. All groups are eligible for free Admin accounts that allow the Admin to view course completion information and certificates for all members of the group.
Requirements
Standard requirements: 18 hours (10 Federal Tax Law, 6 Annual Federal Tax Refresher, and 2 Ethics)
Reduced requirements (see AFTR-exempt info above): 15 hours (10 Federal Tax Law, 3 Federal Tax Law Updates, and 2 Ethics)
Yes. Sequoia CPE is an IRS-approved continuing education provider. Our IRS Provider ID is #XE26W.
Yes. All courses for which you receive a passing score are reported to the IRS for continuing education as long as you have provided your PTIN.
New course credits are reported to the IRS PTIN system every business day. Please note that it may take the IRS up to 48 hours to post credits in your online PTIN account after they have been reported. Per IRS regulations, Enrolled Agents (EAs) are not eligible to receive CE credit for the AFTR course.
Yes. To receive your AFSP – Record of Completion, you must log into your PTIN account and do the following each year by April 15th of the upcoming tax season:
- Renew your PTIN for the upcoming tax season
- Consent to Circular 230
