Accredited Tax Preparer® (ATP)

The ATP is a leading national credential for tax practitioners who have a thorough knowledge of the existing tax code and the preparation of individual tax returns with an expertise in comprehensive 1040 issues including supporting schedules, self-employed returns, and ethics.

ATP Examination

To become an Accredited Tax Preparer®, you must pass the ATP examination which is offered twice a year at testing centers around the country. In addition, you must have three years of work experience in tax preparation, two of which may be satisfied through college credit. One year experience is considered a tax-season (January through April).

Accredited Tax Preparer® (ATP) Examination

The ATP examination is a three and a half hour, 100 multiple-choice question exam that tests proficiency in the preparation of individual tax returns, comprehensive 1040 issues, and ethics. Test sites are open to take the examination for three weeks in May and early June and three weeks in late November and December. The required score is 70. The exam fee is $200 + a $50 (one time) registration fee.

Questions on the ATP exam are developed as the result of a Job Practice Analysis that studies what tax preparers do, how often they perform each task and how important they perceive the task to be. The result of this analysis is a blueprint or outline for the exam covering the topics to be tested and the number of questions on each topic.

For a list of specific sub categories, review the Exam Blueprint

To begin ATP exam preparation go here for Study Materials

Upcoming Exam Dates

2010
November 19 - December 11

2011
May 23- June 13
November 28- December 19

Registering for the next ATP Exam
Registration for the next exam testing window will open late August 2010.


Scheduling Your Exam Date and Time

ACAT has engaged Professional Credential Services, Inc. (PCS) for application processing and computer-based testing examination administration. To register, go to www.pcshq.com, click on the Applicant Information tab, scroll down to National, click ACAT.

Once your regstration is processed, you will receive a confirmation Authorization-To-Test (ATT) letter with information on setting up your exam date and testing site.

Exam Registration Contact Information

PCS ACAT Coordinator
PO Box 198689
Nashville, TN 37219-8689
877.U.TRY.PCS (877.887.9727)
fax: 615.846.0153
www.pcshq.com; acat@pcshq.com

Lasergrade Locations

The ATP comuter based exams are offered at any of the over 700 authorized LaserGrade test centers in North America. Go here to find the one closest to you.

Rescheduling Policy

You must test within the testing window stated on the Authoriation-To-Test (ATT), which you receive after your submitted Registration Form is successfully processed by PCS.

Candidates who wish to reschedule an examination within the testing window without forfeiting the examination fee must notify LaserGrade at least three working days prior to the scheduled test date. You will forfeit your examination fee if you do not appear for your scheduled examination or are not admitted due to lack of proper photo/signature identification.

ATP Exam Blueprint

Preparation of Taxes: 92 Questions
• Individual Tax Returns
• Filing Considerations and Determination of Tax
• Income Inclusions and Exclusions
• Classify Employees for Compliance Issues: Workers Compensation, Insurance, Retirement Coverage
• Itemized Deductions and Deductions for Adjusted Gross Income
• Determine Appropriate Accounting Methods: Accrual, Cash, Hybrid
• Organize Data Received from Client Records
• Perform Payroll-Related Functions: Tax Documents, Electronic Transfers, Payroll Tax Reports
• Complete Work Papers, Procedures and Checklists
• Clarify Employee/Independent Contractor Status
• Sole Proprietorships, Rental Income, Self-Employed and Independent Contractors
• Provide and Maintain Tax Records Employee Benefits, Track Cost Basis

Ethics: 8 Questions
• Standards of ethical and professional conduct
• Difference between regulatory ethics and behavioral ethics
• Apply knowledge of IRS Circular 230 and of the ACAT Code of Ethics to issues that may arise when performing tax and accounting services

Study Materials

We offer two study materials for the ATP exam:

1. The Accredited Tax Preparer Preparatory Course
The Accredited Tax Preparer Preparatory Course is a study aid, published by the NSA to help you
prepare for the 100-question Accredited Tax Preparer (ATP) Exam. Each chapter has review questions at the end.
The ATP Preparatory Course will also provide participants with the tax knowledge necessary to easily pass the IRS minimum competency exam for the level of tax returns they prepare.


2. Essentials of Federal Income Taxation for Individuals and Business
Linda M. Johnson, Ph.D., CPA

Get 30% off when you use this code: Y5179

The Accreditation Council for Accountancy and Taxation^® (ACAT)
1010 N. Fairfax Street, Alexandria, VA 22314-1574 888.289.7763 x 1343 info@acatcredentials.org