If an employee of a business prepares the business' tax returns as part of their job

responsibilities, do they need to obtain a Preparer Tax Identification Number $($PTIN$)?$

Yes

It depends

No

Only if you are a licensed professional $($e$.$g$..$ CPA, EA$,$ or Actuary$)$

Only if you are a member of the American Institute of Certified Public Accountants $($AICPA$)$