(

a) The council shall issue a “certificate of completion,” as part of the education registration requirements described in

Section 22251.3, to the tax preparer when the tax preparer demonstrates that he or she has (1) completed not less than hours of instruction in basic personal income tax law, theory, and practice by an approved curriculum provider within the previous months; and (2) provides evidence of compliance with the bonding requirement of

Section 22250.1, including the name of the surety company, the bond number, and the bond expiration date. Of the required hours, 45 hours shall be concerned with federal tax curriculum and hours shall be concerned with state tax curriculum. (

b) A tax preparer shall complete on an annual basis not less than hours of continuing education, including hours in federal taxation and hours in California taxation from an approved curriculum provider. The council shall issue annually a “statement of compliance” when the tax preparer demonstrates that he or she has (1) completed the required hours of continuing education, and (2) provides evidence of compliance with the bonding requirement of

Section 22250.1, including the name of the surety company, the bond number, and the bond expiration date. (

c) An individual who possesses a minimum of two recent years’ experience in the preparation of personal income tax returns may petition the council to review the experience and determine if it is the equivalent of the required qualifying education described in subdivision (a). The council may provide that individual with a “certificate of completion” if it is determined that the experience is the equivalent of the required hours. Tax preparation performed in situations that violate this chapter, by an individual who is neither registered nor exempted, may not be used toward the qualifying experience needed for registration as a tax preparer.