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How do I become a registered tax preparer in California?
In California, anyone who prepares tax returns for a fee or other consideration must register with CTEC, unless they are an exempt preparer. To register, you take a 60-hour qualifying course from a CTEC approved provider within the past 18 months, buy a $5,000 bond and get an IRS PTIN, among other steps.
By State Cert GuideChecked against the sources listed below.
The steps, in order
Check if you are exempt
California CPAs, enrolled agents and California Bar attorneys, among others
Take the 60-hour course
From a CTEC approved provider
Bond and PTIN
A surety bond and an IRS number
Apply and pay
Then renew every year
Decision steps: check whether you are an exempt preparer, take the 60-hour course, buy the bond and get a PTIN, then apply and pay the fees.
What the rule says
Who has to register?
The Franchise Tax Board says you must register if, for a fee or other consideration, you assist with or prepare tax returns for another person, or you assume final responsibility for a return, and you are not an exempt preparer.
www.ftb.ca.gov · checked Nov 13, 2026 (opens agency website)
Who is exempt?
California CPAs, enrolled agents, attorneys who are members of the California State Bar, and specified banking or trust officials.
www.ftb.ca.gov · checked Nov 13, 2026 (opens agency website)
Which course do I take?
A 60-hour qualifying course from a CTEC approved provider. The FTB says you must have taken it within the past 18 months.
www.ftb.ca.gov · checked Nov 13, 2026 (opens agency website)
What is the bond?
A $5,000 tax preparer bond that you buy from an insurance or surety agent.
www.ftb.ca.gov · checked Nov 13, 2026 (opens agency website)
Do I need an IRS number?
Yes. A federal tax regulation says all tax return preparers must have a preparer tax identification number (PTIN) or another identifying number the IRS prescribes.
www.law.cornell.edu · checked Nov 13, 2026 (opens agency website)
What are the fees?
For a new application, a $100 nonrefundable fee plus a $2 processing fee. Then a $33 fee to register, plus a $2 processing fee.
www.ftb.ca.gov · checked Nov 13, 2026 (opens agency website)
What do I need to renew?
At least 20 hours of continuing education from a CTEC approved provider, including 10 hours of federal tax law, 3 hours of federal tax update, 2 hours of ethics and 5 hours of California tax law. You also renew your PTIN with the IRS each year and keep a $5,000 tax preparer bond.
www.ftb.ca.gov · checked Nov 13, 2026 (opens agency website)
When do I renew?
Before October 31 of each year, with a $33 fee plus a $2 processing fee. From November 1 to January 15 the FTB adds a $55 late fee.
www.ftb.ca.gov · checked Nov 13, 2026 (opens agency website)
Where people go wrong
- You take the course too early. The FTB says it must be within the past 18 months.
- You renew after October 31. The FTB adds a $55 late fee from November 1 to January 15.
Questions
What happens if I miss the January 15 renewal date?
The FTB says your CTEC registration is considered expired. You are then subject to the new preparer requirements and to enforcement penalties for not being in compliance.
What is the penalty for preparing returns without registering?
The FTB lists $2,500 for the first failure to register and $5,000 for each subsequent failure. After notice of the first $2,500 penalty you have 90 days to comply, and it is waived if you show proof of compliance within 90 days.
I am a CPA in another state. Do I register?
An inactive CPA or a non-California CPA who prepares income tax returns for a fee in California must register with CTEC, or must resume or become an active California CPA.
Your next step
Read the Franchise Tax Board's page on registered tax preparers, then check CTEC for the current steps.
Sources we read
- www.ftb.ca.gov › california tax education council · read Nov 13, 2026
- www.law.cornell.edu › 1.6109 2 · read Nov 13, 2026
Who publishes this guide
State Cert Guide is an independent guide to what each state requires. If a fact on this page is wrong, tell us and we fix it.