N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 2600-2.3

Current through Register Vol. 46, No. 45, November 2, 2024

Section 2600-2.3 - Competency examinations

(a) Examination requirements. As a condition to becoming a registered tax return preparer, a commercial tax return preparer shall:

(1) pass the Internal Revenue Service registered tax return preparers competency examination, if required for Federal purposes; and

(2) pass a New York State tax competency examination certified by the department, provided that this requirement shall first apply to the registrations for the third calendar year following the date on which an exam has been made available by the department.

(b) Limitations. The department may initially limit the requirements of this section to commercial tax return preparers who prepare income tax returns (commercial income tax return preparers) and subsequently impose the requirements on other tax return preparers.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 2600-2.3