IRS to roll out fingerprinting process for preparer registration program.

• Position: IRS NEWS

The AICPA is engaged in discussions with the IRS concerning the IRS' plans to roll out a fingerprinting process which will likely impact the non-CPA. staff of CPA firms who are considered non-signing preparers and required to obtain a preparer tax identification number (PTIN) to prepare tax returns.

While much of the details of the plans are not yet known, the IRS has indicated that CPAs, attorneys and enrolled agents who are required to register or renew their PTIN annually will not be required to undergo fingerprinting.

Under IRS regulations, in general, the non-CPA employees of a CPA firm who prepare all or substantially all of a tax return, and who are supervised by a CPA who signs the firm's tax returns, are considered non-signing preparers by the IRS. Notice 2011-6 exempted non-signers from the continuing...