The IRS requires tax preparers to indicate whether or not they are a licensed CPA when registering as a Preparer Tax Identification Number (PTIN) holder. All PTINs expire on December 31 of each year. PTIN renewal open season begins approximately October 16 each year for the following year.
In the past, NASBA has obtained the current PTIN listing from the Internal Revenue Service (IRS) through a Freedom of Information Act (FOIA) request each year. In turn, we provided each Board with the listing data for its individual state, to support its enforcement efforts. This information may be very helpful to boards in identifying individuals who are “holding out” as a CPA without proper CPA licensure.
Great news: The IRS has now made this information available online at https://www.irs.gov/tax-professionals/ptin-information-and-the-freedom-of-information-act.
Here you will find links to files containing PTIN data by jurisdiction, including the 50 U.S. states, District of Columbia, U.S. Territories, and International locations. There is also a “Consolidated PTIN List” file that contains data from all individual files accessible on the web page. Data is updated twice annually, on March 1 and September 1.
To access the PTIN information:
1. Click once on the jurisdiction for which you wish to download PTIN data.
The Excel files are in CSV format, so you will need to expand the width of some of the columns to make all the data visible.
NASBA works with the Department of Labor (DOL) to obtain an annual listing of Employee Benefit Plan (EBP) audits. This information allows the Boards to verify whether proper firm licensure and/or peer review requirements were met by firms performing EBP audits for a plan sponsor located in its jurisdiction. The spreadsheets linked below can be filtered to allow each Board to view the audits performed for plans in its jurisdiction, as well as providing the value of the assets, the CPA firm EIN number, and other information gathered from the 5500 filing. Helpful guidance for effective use of this information is provided in the TIP sheet below. A link to the AICPA guidance for audits document is also provided.
EBP audit information will continue to be requested from the DOL each year, and the EBP audit spreadsheets linked below will be updated as new files are received. If you have any questions regarding this information, please contact NASBA’s Regulatory Affairs Manager at firstname.lastname@example.org.
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