The Enrolled Agent Exam Preparation Certificate of Completion gives students the opportunity to gain the knowledge that is essential for passing the Special Enrollment Examination (SEE). This certificate prepares students to start their own tax preparation business or to work as specialized tax preparers in CPA and EA firms. The program prepares students for the IRS Enrolled Agent exam, known as the SEE (Special Enrollment Exam). Topics include taxation of individuals, inheritance, gifts, estates; taxation of small businesses, partnerships, farmers, C corporations, S corporations; taxation of not-for-profit entities, foreign corporations, and retirement plans. Other topics include fiduciary tax returns, determination of tax-exempt status, practice before the IRS and tax preparer rules. Possible job titles for students who complete this program include but are not limited to Enrolled Agent, Tax Preparer, Bookkeeper, Tax Auditor or Tax Accountant.
Program Requirements (161-180 hours)
| Course Number | Course Title | Hours |
|---|---|---|
| NCBU020 | Fundamentals of Individual Taxation - Federal and State | 57 - 64 hours |
| NCBU021 | Fundamentals of Business Entities Taxation | 57 - 64 hours |
| NCBU022 | Tax Theory and Ethics - Tax Representation, Practices, and Procedures | 47 - 52 hours |
Total Certificate Hours: 161-180 hours
Certificates are listed as hours rather than college credit (units). Students must pass and complete the minimum number of hours required.