Q: Does a PA have to take the IRS preparer's test since there is not an exemption listed for them?
A: The licensed Oklahoma Public Accountant (PA) does not have to take the test. Since there is not a box to check for a PA to claim an exemption, the IRS is directing PAs to check the CPA box for purposes of obtaining a PTIN. This is not considered a violation of the Board's Rules or Law.