FAQs

TEC is a state-authorized nonprofit responsible for administering California’s registration program for non-exempt tax preparers.

CTEC does not directly “license” tax preparers like a government agency would, but it plays a central regulatory oversight role under California law by ensuring qualifying tax preparers meet state requirements before preparing returns for a fee.

CTEC’s primary responsibilities include:

• Registering tax preparers who are not CPAs, attorneys, or IRS Enrolled Agents
• Verifying education compliance, including required qualifying and continuing education courses
• Maintaining an active public database so taxpayers can verify preparer registration status
• Enforcing bond requirements for registered preparers
• Partnering with the California Franchise Tax Board in investigating complaints and violations related to unregistered tax preparation activity
• Referring serious violations to state enforcement agencies when appropriate
• Educating consumers about how to identify legitimate, compliant tax preparers
  
  

The broader purpose of the program is consumer protection — helping reduce fraud, unqualified tax preparation, and deceptive practices within California’s paid tax preparation industry.

No. The CTEC Verify a Tax Preparer tool only provides information for tax preparers who are registered with the California Tax Education Council (CTEC). It does not verify tax preparers licensed or registered in other states.

Tax preparers operating outside of California may be regulated through different state agencies, licensing boards, or federal programs. Taxpayers seeking to verify an out-of-state preparer should contact that state’s appropriate regulatory agency or use applicable IRS verification resources.

Using an unregistered or illegally operating tax preparer can expose taxpayers to financial, legal, and identity theft risks. While taxpayers are generally not penalized simply for hiring an unregistered preparer, they remain legally responsible for the accuracy of their tax return.

Potential consequences may include:

• Incorrect or fraudulent tax returns
• Delayed refunds
• Additional taxes, penalties, and interest assessed by the IRS or California Franchise Tax Board (FTB)
• Increased risk of audits
• Identity theft or misuse of personal information
• Difficulty resolving disputes or obtaining records
  
  

California law requires individuals who prepare tax returns for a fee and are not attorneys, CPAs, or enrolled agents to register with the California Tax Education Council (CTEC). Preparers operating illegally may face penalties of up to $5,000 per violation.

If taxpayers suspect their tax preparer may be fraudulent, they should act quickly to protect their personal information, tax records, and financial accounts.

Recommended steps may include:

• Review copies of filed tax returns and compare them against personal records for inaccuracies, unauthorized changes, or suspicious refund information.
• Request a complete copy of the tax return and all supporting documents if one was not provided.
• Verify the preparer’s credentials and registration status through the appropriate agency (CRTPs: CTEC Verify a Tax Preparer; CPAs: California Board of Accountancy License Lookup; EAs: IRS Directory of Federal Tax Return Preparers; Attorneys: State Bar of California Attorney Search).
• Report suspected fraud or misconduct to the appropriate agency (unregistered preparers and CTEC registrants: CTEC Tax Preparer Complaint Form; CPAs: California Board of Accountancy Complaint Process; EAs and other federal preparers: IRS Return Preparer Complaint Process; Attorneys: State Bar of California Complaint Process).
• Report suspected tax fraud directly to the California Franchise Tax Board through the FTB Tax Fraud Reporting Information.
• Monitor IRS and financial accounts for suspicious activity.
  
  

Taxpayers should keep copies of returns, receipts, emails, contracts, and any communication with the preparer, as these documents may be needed during an investigation.

No. The CTEC Verify a Tax Preparer tool only provides information for tax preparers who are registered with the California Tax Education Council (CTEC). It does not verify tax preparers licensed or registered in other states.

Tax preparers operating outside of California may be regulated through different state agencies, licensing boards, or federal programs. Taxpayers seeking to verify an out-of-state preparer should contact that state’s appropriate regulatory agency or use applicable IRS verification resources.

California taxpayers are generally not penalized simply for using an unverified tax preparer. However, there can be significant risks and consequences if the preparer is unregistered, fraudulent, or improperly credentialed.

Even when a paid preparer completes the return, taxpayers remain legally responsible for the accuracy of the information filed with the IRS and the California Franchise Tax Board (FTB). If a preparer files an inaccurate or fraudulent return, taxpayers may face:

• Additional taxes owed
• Interest charges
• IRS or FTB penalties
• Delayed refunds
• Increased audit risk
• Potential identity theft or fraud issues
  
  

California law requires paid tax preparers to be properly registered or licensed. Individuals who illegally prepare tax returns for a fee may face penalties of up to $5,000 from the FTB.

Disciplinary actions against tax preparers in California can vary depending on the preparer’s credential and the nature of the violation. Actions may be taken by the California Tax Education Council (CTEC), the California Franchise Tax Board (FTB), the IRS, the California Board of Accountancy, or the State Bar of California.

Potential disciplinary actions may include:

• Suspension or revocation of a CTEC registration, CPA license, EA status, or law license
• Denial of a CTEC registration or renewal applications
• Public disciplinary notices
• Injunctions prohibiting an individual from preparing tax returns
  
  

California law also allows penalties of up to $5,000 for unregistered preparers who illegally prepare tax returns for a fee.

Taxpayers can review disciplinary actions involving CTEC registrants throug

Taxpayers who suspect fraud, misconduct, or illegal activity by a tax preparer in California can report the individual to the appropriate agency based on the preparer’s credential type and the nature of the complaint.

Potential issues to report may include preparing fraudulent tax returns, identity theft, filing returns without permission, operating without proper registration or licensing, or refusing to provide copies of tax returns.

Complaints and reports can be submitted to the following agencies:

• Unregistered or illegally operating tax preparers: CTEC File a Complaint Against a Tax Preparer
• Certified Public Accountants (CPAs): California Board of Accountancy
• Enrolled Agents (EAs): IRS
• Attorneys: State Bar of California
  
  

Taxpayers may also report suspected tax fraud or illegal tax preparation activity directly to the California Franchise Tax Board through the FTB Tax Fraud Hotline and Reporting Information.

When filing a complaint, taxpayers should provide as much documentation as possible, including copies of tax returns, payment records, emails, advertisements, and correspondence with the preparer.

CTEC-registered tax preparers (CRTPs) are the only tax professionals in California required to maintain a $5,000 surety bond. CRTPs must provide clients with their bond information, including the name of the surety company and bond number.

If this information was not provided, taxpayers can verify a preparer’s registration and bond information through CTEC’s verification page at CTEC Verify a Tax Preparer or by calling CTEC at 877.850.2832.

Taxpayers can report unregistered tax preparers here. All reports go directly to the California Franchise Tax Board (FTB) for further investigation. That said, any penalties or additional taxes taxpayers face as a result of the tax preparer, is still their responsibility.