All of the following are correct statements regarding Circular 230 and the Annual Filing Season Program (AFSP) except

• A.In order to participate in the AFSP for a given year, the preparer must complete the Record of Completion requirements by December 31 of the previous year.

• B.The AFSP is required of all tax practitioners without another acceptable credential.

• C.Circular 230 sets forth the rules under which enrolled agents and other tax professionals must comply.

• D.AFSP participants must have an active PTIN for the year of participation.