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The California Tax Education Council (CTEC) is a private nonprofit quasi-public benefit organization that is mandated by the State of California. CTEC is responsible for providing a list of its approved tax education providers and verifying nonexempt tax preparers have met the state’s minimum requirements to prepare tax returns for a fee. The responsibility for approving tax schools was transferred from the California Department of Consumer Affairs to CTEC by the California State Legislature and Governor, effective July 1, 1997. ==Summary== In 1996, the California State Legislature passed the (Tax Preparers Act ) in an effort to help protect taxpayers against fraudulent and incompetent tax preparers. A tax preparer is defined as “a person who, for a fee, assists with or prepares tax returns for another person or who assumes final responsibility for completed work on a return on which preliminary work has been done by another person, or who holds himself or herself out as offering those services.” A tax return is defined as “a return, declaration, statement, refund claim, or other document required to be made or filed in connection with state or federal income taxes or state bank and corporation franchise taxes.” The Tax Preparers Act requires anyone (excluding attorneys, certified public accountants and enrolled agents) who prepares or assists with preparing federal and state tax returns for a fee to register with CTEC. All CTEC Registered Tax Preparers (CRTPs) must complete tax education courses each year and maintain a $5,000 surety bond to protect clients against fraud. Anyone caught preparing tax returns illegally may face penalties up to $5,000 from the California Franchise Tax Board, the enforcement arm of CTEC. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「California Tax Education Council」の詳細全文を読む スポンサード リンク
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