Apply or Renew with CTEC

A CTEC-Approved Education Provider is a tax school or organization that offers Qualifying Education (QE) and/or Continuing Education (CE) courses that meet CTEC’s educational requirements for individuals seeking to become or maintain their status as a CTEC Registered Tax Preparer (CRTP).

To obtain and maintain CTEC-Approved Education Provider status, providers must apply with CTEC and comply with applicable curriculum review, reporting, and ongoing compliance requirements established by CTEC.

To apply to become a CTEC-Approved Education Provider, an applicant must:

1. Be an approved IRS provider.
   Applicants must provide CTEC with their IRS approval letter as verification, in accordance with Revenue Procedure 2012-12. Because CTEC is recognized as a licensing body by the IRS, an applicant may apply for CTEC provider approval before obtaining IRS approval. In these cases, the applicant’s CTEC approval status will be suspended until IRS approval is obtained.
   Exception: If a provider limits its course offerings to California tax studies and does not offer federal tax courses, only CTEC approval is required.
2. Maintain an established physical place of business.
   The provider must notify CTEC within 10 business days of any change to its physical place of business.
3. Provide student contact information.
   Applicants must submit the following with their application:
   
   A. A business telephone number that is available to students during regular business hours and is either:
   
   • Attended by the provider or the provider’s staff;
   • Attended by an answering service; or
   • Equipped with active message-taking capabilities.
4. B. An email address that is available to students.
   Providers must respond to messages that request or require student contact within two business days.
5. Have no confirmed finding of fraudulent practices.
   The applicant must not have a finding, confirmed by CTEC, that the curriculum provider engaged in fraudulent practices.

Reference: CTEC Policy CP-02

To begin the approval process, review and complete the appropriate Provider Application. All new education providers must submit one course for evaluation for each education type for which approval is requested.

Education Types

There are two education types available for CTEC approval:

• Qualifying Education (QE): For providers offering the 60-hour qualifying course required for individuals seeking to become CTEC Registered Tax Preparers (CRTPs).
• Continuing Education (CE): For providers offering continuing education courses for existing CRTPs to satisfy annual renewal requirements.

If you are seeking approval for both QE and CE, separate applications, materials, and fees are required for each education type.

Application Options

For each education type, applicants may choose one of two application paths:

• Standard Application: For providers submitting a course they developed for review by CTEC Curriculum Reviewers.
• Purchased Course Application: For providers using a course purchased from an existing CTEC-Approved Education Provider.

Accessing the Provider Application

To access the Provider Application, go to:

ctec.org → Education Providers → CTEC Provider Application

The application includes a checklist of required materials and documents. Review the application carefully, as additional information and instructions are provided throughout the application process.

Applicants should also review the CTEC Curriculum Provider Policies at:

ctec.org → Education Providers → View Education Provider Policies

In particular, applicants should familiarize themselves with the following policies:

• CP-02 – CTEC Curriculum Provider Application
• CP-13 – Self-Study Courses
• CP-13A – Qualifying Education Courses
• CP-14 – Course Review Policy
• CP-19 – Provider Reporting Requirements
• CP-23 – Education Standards
• CP-23A – Exhibit Qualifying Education Guidelines
• CP-26 – Instructor-Led Face-to-Face Courses
• CP-32 – Course Update Guidelines

These are some of the key policies applicable to CTEC-Approved Education Providers. Applicants are encouraged to become familiar with all applicable CTEC policies before submitting an application.

Pursuant to California Business and Professions Code Sections 22250–22255, CTEC has established education standards, policies, and procedures designed to promote quality Qualifying Education and Continuing Education.

These standards and policies are evaluated regularly with the goal of improving the quality of education and, ultimately, promoting quality tax return preparation.

The Curriculum Provider Standards Committee of the California Tax Education Council is responsible for several of CTEC’s statutory duties, including:

• Establishing standards and procedures for curriculum providers;
• Approving or denying schools as curriculum providers;
• Enforcing compliance by curriculum providers; and
• Providing CTEC Registered Tax Preparers and the public with a list of approved curriculum providers.

Reference: CTEC Policy CP-01

No. CTEC does not maintain ratings or reviews of education providers.

However, all CTEC-Approved Education Providers:

• Undergo an initial curriculum review;
• Are subject to periodic reviews every three years;
• May be audited; and
• Must continue to meet CTEC standards and compliance requirements to maintain their approval status.