Questions about PTRT & EA Exams

[Teresa]

I am a little confused with the PTRT & EA Exams.

When I got the provisioanl PTIN from IRS's website a few days ago, It showed the next step was to pass a compentency test, which is PTRT test, and had 15 hours CE in 2012.

My first question is must I pass the PTRT test first then go to EA exams? Or can I take the EA exams first?

Secondly, if I am preparing the EA exams with a provisional PTIN, should I study 15hours (or 16 hours) CE courses to renew the PTIN?

[Lion EA]

After you pass the EA exam, your CE requirements change to those of an EA, 72 per 3-year cycle, etc.

You can take the EA exam without taking/passing the RTRP exam. However, you have to pass one of those by 31 December 2013. So, you can decide what to study for next. Good luck!

[B. Jani]

You still need to do 15 CE before the end of 2012.

[Lion EA]

Exactly. Right now you're subject to the non-EA requirements of a professional tax preparer. If you pass the EA exam, then the EA requirements begin. But, you never have to pass the EA exam. You do need to pass AN exam by the deadline.