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advocacy community education
18
T
he American Institute of CPAs
(AICPA) is actively engaged in
discussions with the Internal
Revenue Service (IRS) concerning the
IRS plans to roll out a fingerprinting
process that will likely impact the non-
CPA staff of CPA firms who are con-
sidered non-signing preparers and
required to obtain a preparer tax iden-
tification number (PTIN) in order to
prepare tax returns.
While much of the details of the plans
are not yet known, the IRS has indicat-
ed that CPAs, attorneys, and enrolled
agents who are required to register or
renew their PTIN annually will not be
required to undergo fingerprinting.
Under IRS regulations, in general, the
non-CPA employees of a CPA firm
who prepare all or substantially all of a
tax return and who are supervised by
a CPA who signs the firm's tax returns
are considered non-signing preparers
by the IRS. Notice 2011-6 exempted
non-signers from the continuing edu-
cation and testing aspects of the reg-
istration program but did indicate that
the IRS would require non-signers to
undergo tax compliance and suitability
checks, once they become available.
The IRS has now indicated that finger-
printing, a one-time practice, is consid-
ered part of the IRS suitability check
process. Even though the registration
process for PTINs (for the 2012 filing
season) opened in October 2011, the
formal procedures, timing, and costs
for fingerprinting have not yet been
announced by the IRS. Check
www.irs.gov for more details as they
become available.
IRS to Roll Out Fingerprinting Process for
Preparer Registration Program
CPAs are not
required to
undergo the
background
and suitability
checks that
include
fingerprinting.
The background and suitability
checks affect the non-signing
preparers who work at CPA
firms; however, non-signing
preparers in firms are
exempt from IRS-mandated
continuing education
and testing.
Sessions Include:
Security Tools Up Close and Personal
1/9/12
7:30am 11:00am $80.00
Excel Financial Reporting
1/9/12
4:10pm 7:40pm
$80.00
Federal Tax Update
1/10/12
7:30am 11:00am $80.00
Audit and Accounting Update
1/10/12
4:10pm 7:40pm
$80.00
Tech Update
1/11/12
7:30am 11:00am $80.00
Outlook and OneNote Killer Apps in Office 2010 1/11/12
4:10pm 7:40pm
$80.00
2012 Multi-State CPE and Ski Conference
January 9, 10, and 11, 2012 24 Hours of CPE
Vail, Colorado
(ski-in, ski-out accommodations)
Lion Square Lodge & Conference Center
Payment is due at the time of registration.
To make your hotel reservations, call the Lion Square Lodge directly at
800-525-5788. The Lion Square Lodge offers prime ski-in, ski-out accommodations (ranging from hotel rooms to five-
bedroom condos), superb meeting facilities, and reasonable pricing. Daily hotel rates for this first-class hotel depend on
your length of stay and the view you choose.
To receive an information packet
containing detailed course descriptions,
instructor biographies, full-color brochures, and information about Vail, call
K2 Enterprises
at 888-542-9390.
The 2012 Multi-State CPE and Ski Conference
is pleased to bring you the very best CPE and ski conference
at the number one snow ski resort destination in the United States Vail, Colorado. The conference features six four-
hour sessions on a wide variety of today's most popular CPE topics.