California – Tax Preparer Licensing Provisions Amended

SALT Report 3094 – The California State Legislature amended certain provisions governing the registration of tax preparers in the State. Specifically, the legislation provides that the California Tax Education Council is authorized to issue registrations, deny applications, discipline registrants, and impose fees if a tax preparer is found to be in violation of the Tax Preparers Law. In addition, the CTEC is required to notify the Franchise tax Board and the Internal Revenue Service if a tax preparer’s registration is suspended or revoked.

Prior to these amendments, the CTEC only had the authority to change a tax preparer’s registration status if they did not pay their annual fees or complete their education requirements; there were no provisions for unprofessional conduct or criminal activities.

The provisions in Senate Bill 484 are effective January 1, 2014.

For Further Information

California State Legislature – Senate Bill 484, Laws 2013