There are two steps that must be completed once you complete the CE requirement if you want to participate in the IRS AFSP. One step is that the tax return preparer must renew their preparer for the upcoming year and...

Select one:

a$.$ Obtain a tax preparers bond for $$10,000$

b$.$ Submit a set of fingerprints to the local office of the FBI

c$.$ Complete an exam administered by a local office of the IRS

d$.$ Consent to adhere to the obligations in Circular $230,$ Subpart B and section $10\mathrm{.}51$