Those who are exempted from the AFTR course must meet the alternative requirements (15 hours of IRS-approved CE, consent to Circular 230 practice requirements and a valid PTIN for the upcoming filing season) in order to receive an AFSP Record of Completion. Once all requirements are met, the exempted return preparer will automatically be issued a Record of Completion.
A return preparer will not be required to notify the IRS of an exemption. The IRS is obtaining information about exemptions directly from the testing source (e.g. Oregon Board of Tax Practitioners).