which of the following is true about the annual filing season program .it is required that all paid tax preparers complete the requirements of the asfp. all tax preparers are eligible to participate in the program ,including enrolled agents and cpa. participants in the asfp have unlimited representation rights and can represent clients before the IRS in an audit or on an appeal. participants in the asfp must consent to adhere to the obligations in circular 230 subpart b and section 10.51