18 CE hours
Six hours AFTR, ten hours federal tax law and two hours ethics. AFTR includes its required comprehension test.
2027 AFSP continuing-education pathways
Live and self-paced pathway planning
AFSP is an IRS participation program, not a Variatax credential or a single course. Variatax Academy plans to provide eligible CE components; the IRS determines participation and issues the AFSP Record of Completion after every requirement is satisfied.
Enrollment is not yet available. These components are not advertised as IRS approved, do not yet issue CE credit and cannot be offered until the required IRS review and program-number steps are complete.
15 CE hours
Three hours federal tax law update, ten hours federal tax law and two hours ethics. The learner must qualify for an AFTR exemption under current IRS rules.
Planned CE components
2026 AFTR · 6 hours
Required updates, Form 1040 review, professional responsibility and a separate 100-question test for non-exempt participants.
View AFTR outlineFederal Tax Law · 10 hours
Individual-return law, Schedule C, deductions, credits, payments, e-file and return review.
Ethics · 2 hours
Circular 230 duties, due diligence, privacy, security, conflicts and professional conduct.
Delivery and eligibility
Live online uses instructor-led attendance polling throughout. Self-paced uses written materials, review activities and separate scored examinations. A recording does not earn live CE credit. Eligibility must be determined before enrollment.