Hi Judy,
At this time, I prepare taxes on behalf of my boss' business ONLY. I applied for my own EFIN, so that when I prepare taxes for my clients, I will use my own EFIN, firm name, tax software, etc. The fired accountant, he prepared taxes for his clients using my boss' EFIN, firm name, but his own PTIN (as far as I know). Currently, since I am taking a course on tax prep and getting myself certified, I have no tax prep clients, only bookkeeping clients. I'll probably start taxes for my own clients in 2022.
I'm asking because my boss doesn't have the time or the internet savvy. And as for best practices, you're right! He should have been doing this already. He wouldn't have this concern if he were.
So can the fired accountant use the EFIN without my boss' knowledge? It appears that he can. I don't know if he'll have to use any verification in the tax software.
If he IS using it secretly, does that mean my boss will have to apply for a new EFIN? Does that mean it will take him 45 days? Thanks Judy!