How should a tax firm monitor and protect its EFIN?

At the exam level, focus on application accuracy, transmission monitoring, and credential protection.

The firm should:

• keep the e-file application current when principals, responsible officials, addresses, phone numbers, or locations change;
• monitor the EFIN status page and acknowledgement totals against the firm's own records;
• investigate any accepted-return count that exceeds firm records;
• protect e-services credentials and restrict access to appropriate users;
• update the application for new locations or ownership changes; and
• contact the IRS e-help desk if the EFIN appears compromised.

The practical idea is that an EFIN owner is responsible for what moves under that identifier. Loose access creates both compliance and client-data risk.