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California Registered Tax Preparer (CRTP) — what CTEC actually requires

⚠️ There is no single state exam

California does not have a single standardized state licensing exam for tax preparers. To prepare tax returns for a fee in California, a non-exempt preparer registers with the California Tax Education Council (CTEC) as a California Registered Tax Preparer (CRTP) — an administrative registration, not a one-time board exam like the IRS Enrolled Agent (SEE) or CPA exam. Competency is established by completing a 60-hour CTEC-approved qualifying education course (45 hours federal + 15 hours California state). CTEC-approved courses include a final exam given by the education provider, but there is no single CTEC-wide test.

The real path — 5 steps

  1. 1Complete a 60-hour qualifying-education course (45 federal + 15 California) from a CTEC-approved provider
  2. 2Buy and maintain a $5,000 tax-preparer surety bond
  3. 3Get an IRS PTIN
  4. 4Pass a DOJ background check via Live Scan fingerprinting
  5. 5Register with CTEC (within 18 months of the course) and renew every year with 20 hours of continuing education (10 hr federal law + 3 hr federal update + 2 hr ethics + 5 hr California)

Verified facts

Governing law
CA Business & Professions Code §22250–22259 (Tax Preparation Act)
Credential
CRTP — California Registered Tax Preparer (a registration, not a board license)
Standardized state exam
None — no single statewide CRTP licensing exam
Qualifying education
60 hours (45 federal + 15 California)
Course final exam
Given by the education provider (no single CTEC-wide test). Passing score: to confirm / 待核 / por confirmar
Register within
18 months of completing the 60-hour course
Other requirements
IRS PTIN · $5,000 surety bond · DOJ background check (Live Scan)
Application fee
$102 ($100 application + $2 processing)
Annual renewal
Renew yearly + 20 hours CE
Renewal deadline
Cycle opens Aug 1; on-time deadline Oct 31 (dates to confirm each cycle / 待核 / por confirmar)
Who must register
Anyone who prepares CA/federal returns for a fee in California and is not exempt
Exempt
California CPAs, IRS Enrolled Agents, California attorneys (B&P §22258)
Enforcement
Franchise Tax Board; penalties up to $5,000 per violation + possible misdemeanor

ℹ️ CPAs, IRS enrolled agents, and California attorneys are exempt from CTEC registration.

Go further

The ladder is CTEC (California entry) → AFSP / AFTR (federal) → Enrolled Agent (unlimited practice, and EAs are exempt from CTEC).

Official resources