All of these are due diligence requirements for tax preparers who are paid to prepare returns for taxpayers claiming the American Opportunity Tax Credit (AOTC) EXCEPT:

Complete Form 8863, Education Credits, and attach it to the return.

Complete and submit Form 8867, Paid Preparer's Due Diligence Checklist.

Request and maintain a copy of the student's academic transcripts.

Request that the taxpayer provide substantiation for the credit, such as a Form 1098-T and/or receipts for the qualifying expenses