ATP 105 Ethics

It is a 100-question, multiple-choice examination. You are given three hours to complete it. A passing grade is 70. ACAT sends candidates a letter notifying them of their official and final pass/fail results, so you should not treat an immediate score as final.

Two domains: Personal Income Taxation and Ethics and Procedures. The taxation domain covers taxable entities, income reporting, adjustments, deductions, tax credits, and additional taxes. The ethics domain covers ethical guidelines and best practices, including the responsibilities and conduct expected of tax professionals.

Difficulty is not officially rated, and no published pass rates are given. The exam is built from a Job Task Analysis of what preparers actually do, so questions reflect real return-preparation work. Expect to be tested on both computational accuracy and ethical judgment rather than memorization alone.

No. To hold the ATP you must be at least 18 years of age. There are no other educational or experience requirements to take the ATP exam or to hold the credential. That makes it accessible to newer preparers, though the content still assumes working familiarity with individual returns.

ACAT partners with the National Society of Accountants to provide the Accredited Tax Preparer Prep Course in book and PDF format, covering 1040 individual taxation and ethics, with chapter reference materials and review questions with answers and explanations. Supplement it with your own practice on individual returns and ethics scenarios.

Personal Income Taxation carries the heavier computational load, so build that foundation first: income reporting, adjustments, deductions, credits, and additional taxes. Then study Ethics and Procedures, which rewards careful reading of scenarios. Finish with mixed practice so you can switch between computation and judgment under time pressure.

Typical failure modes include rushing the ethics scenarios, which read simply but hinge on precise wording; confusing adjustments with deductions or credits; and mismanaging the three-hour window across 100 questions. Practicing under timed conditions and reading each call of the question carefully reduce these errors.

The permitted source material does not describe a retake policy, so specifics such as waiting periods or fees cannot be confirmed here. Contact ACAT directly through the phone number or email listed on its site, or review its Become a Candidate and Exam Day Expectations pages for current procedures.

Holders must earn 24 hours of CPE during each year cycle: at least 22 hours in taxation or related subjects such as accounting, finance, technology, or business law, or subjects relating to your practice area, plus 2 hours in ethics. Requirements are prorated for those who earn a credential after a reporting cycle starts.

Yes. ATP credential holders qualify for the IRS Annual Filing Season Program Record of Completion without taking the Annual Refresh Course and Annual Exam. ACAT publishes details on its AFSP Exemption page. This is separate from the CPE you must complete to maintain the ATP itself.