CPA Joe Kristan, who does not support the new IRS tax preparer regulation regime, reported at his ROTH AND COMPANY TAX UPDATE blog that “IRS Quietly Delays CPE Requirement Under New Preparer Regulation Scheme” -
“In a quiet admission of failure, the IRS Return Preparer Office posted on its Facebook page that it won’t be enforcing the new 15-hour CPE requirement for Registered Tax Return Preparers this year:
‘We’ve received some questions from people who didn’t get their 15 hours of CE completed in 2012. Here’s the deal: In addition to the 15 hour requirement for 2013, you must also make up any hours not completed in 2012. There is no need to designate or notify us that hours earned in 2013 are for 2012. Be sure to keep records of the programs you attend. Additionally, for those people who answered “no” to the CE requirement question on their PTIN renewal, we will be sending them a letter soon advising them they are still responsible for the hours.’”
Since the IRS has given in on this aspect of the regulation procedure, perhaps it will also give in and extend the time to take and pass the RTRP initial competency test.
Of course the better solution is grandfathering!