Enrolled Agent: Certificate of Proficiency (Certificate)
Santa Ana College
Santa Ana, CA
The Enrolled Agent certificate curriculum prepares students for the three-part IRS Special Enrollment Examination. Specialized training in individual and business taxation increases students' marketability, career mobility and earning potential in the field of taxation and accounting.
An enrolled Agent (or EA) is a tax advisor, who is a federally-authorized tax practitioner empowered by the U.S. Department of the Treasury. Enrolled Agent status is the highest credential awarded by the IRS. Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights before the IRS. This means they may represent taxpayers before the IRS for tax issues that include audits, collections and appeals. An enrolled agent designation is earned by passing a three-part
comprehensive IRS test covering individual and business tax returns.
Learning Outcome(s):
✓ prepare basic tax returns for taxable and flow-through entities using commercially available tax software.
✓ develop a fundamental understanding of the components of taxable income determination across taxable entities, so that the student builds a foundation for effectively learning future tax laws.
✓ understand the basic rights and responsibilities of taxable entities in the U.S