Annual Federal Tax Refresher (AFTR)
A guided refresher on the tax year's key changes, due diligence duties, and preparer ethics.
9 lessons · ~1 hours · 1 CE hours · self-paced · access never expires · 3 enrolled
The Annual Federal Tax Refresher keeps returning practitioners current on federal tax law changes, due diligence obligations, and professional conduct standards. This demo edition walks through the core AFTR domains — recent law updates, preparer penalties and due diligence, and practice fundamentals — with a short exam to confirm retention.
Curriculum
Module 1: The Tax Year in Review
What changed this filing season
9 min · free preview
Reading inflation adjustments correctly
8 min · locked
Administrative and procedural changes
8 min · locked
Module 2: Due Diligence for the Paid Preparer
The reasonable practitioner standard
10 min · locked
Preparer penalties: the exposure map
10 min · locked
Form 8867 in day-to-day practice
8 min · locked
Module 3: Ethics and Professional Conduct
Circular 230 fundamentals
9 min · locked
Competence and knowing your scope
7 min · locked
Putting the refresher to work
7 min · locked