California Registered Tax Preparer (CTEC)

CTEC states that those who prepare or assist with preparing state and federal tax returns must register with CTEC if they do not meet exemption requirements. Registration is annual, and CTEC states that registration is renewed by 31 October each year.

CTEC states that its education standards, policies and procedures are established under California Business and Professions Code Sections 22250 to 22255, and that preparers operating illegally may face penalties of up to 5,000 US dollars per violation.

This is a California requirement and reaches only preparers registered in California. It sits alongside the federal PTIN requirement rather than replacing it, so a California preparer may be covered by both. The federal PTIN requirement has its own page.

Because we hold this entry against California specifically, it appears in the regulatory requirements section of your professional dashboard only if you have recorded a California jurisdiction. Where we hold no entry for a state, that means we have not researched it, not that no requirement exists.

Subdivision (a) of California Business and Professions Code section 22258 lists the following persons as exempt from the requirements of that title, subject to the conditions in subdivision (b):

• (1) an individual with a current and valid license issued by the California Board of Accountancy, or authorized to practice public accountancy pursuant to Article 5.1 (commencing with Section 5096) of Chapter 1 of Division 3
• (2) a firm, including the firm’s partners, shareholders, owners, or employees, provided the firm has a current and valid license issued by the California Board of Accountancy
• (3) a person who is an active member of the State Bar of California
• (4) any trust company or trust business as defined in Chapter 1 (commencing with Section 99) of Division 1 of the Financial Code
• (5) a financial institution regulated by the state or federal government, insofar as the activities of the financial institution with respect to tax preparation are subject to federal or state examination or oversight
• (6) a person who is enrolled to practice before the Internal Revenue Service pursuant to Subpart A (commencing with Section 10.1) of Part 10 of Title 31 of the Code of Federal Regulations
• (7) any employee of any person described in paragraph (1), (2), (3), (4), (5), or (6), while functioning within the scope of that employment, insofar that the employee is supervised by a person exempt under this subdivision who reviews the return, signs it, and is responsible for its content
• (8) any employee of any corporation, partnership, association, or any entity described in subparagraph (B) of paragraph (1) of subdivision (a) of Section 22251

We do not set 31 October as a deadline against your account. That date is the renewal date for a preparer who is already registered, and a preparer who has never registered has no 31 October duty. We do not hold which of the two you are, so the date is reported here as the regulator’s date rather than applied to you.

We also do not report the education, bond or background check steps that CTEC sets out for a new registrant. Those are conditions of registering rather than published exemption categories, and CTEC states them on its own pages.

Registration and renewal are handled directly by CTEC. Its own pages set out who must register, the steps involved, and the renewal date:

• CTEC: California tax frequently asked questions (opens in a new tab)

Expat183 does not handle California registration or renewal on anyone’s behalf. Registration is managed entirely by CTEC.

This requirement appears in the regulatory requirements section of your professional dashboard when you have recorded a California jurisdiction. If one of the statutory categories applies to you, you can record the requirement as not applicable and cite the category you are relying on.

We record the category you cite. We do not check it against CTEC or the California Board of Accountancy, and recording it here is not confirmation from either that it covers you. Your declaration is a statement about your circumstances now, so we ask you to confirm it again each year.

Expat183 is a technology marketplace that connects users with legal, financial, and tax professionals. We do not provide legal, tax, or regulatory advice.

We report published regulatory requirements as a courtesy to help professionals stay informed. This is not advice, and professionals should always verify their registration position directly with CTEC.

• CTEC: California tax frequently asked questions (opens in a new tab)
• California Business and Professions Code section 22258 (opens in a new tab)