Certificate of Technical Studies
The Certificate of Technical Studies - Enrolled Agent provides the knowledge and skills necessary for tax preparation, and is designed to prepare students to take the Enrolled Agent Examination. An Enrolled Agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service. Enrolled Agents, like Attorneys and certified public accountants (CPAs), are generally unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before. This program of study is not designed for college transfer.
Program Requirements
- Have a cumulative GPA of 2.00 or better in all credit hours to be used towards this certificate.
- Earn a “C” or better in all courses.
- Complete the coursework listed below.
Program Outcomes
- Complete and electronically transmit a federal tax return.
- Identify the different forms of business organizations.
- Calculate taxable income, tax due, deductions, and credits for all legal entities.
- Calculate payroll taxes.
| Course Code | Course Title | Credit Hours |
|---|---|---|
| ACCT 2313 | Financial Accounting I | 3 |
| ACCT 2323 | Financial Accounting II | 3 |
| ACCT 2613 | Intro to Federal Taxation | 3 |
| ACCT 2513 | Payroll Accounting | 3 |
| ACCT 2413 | Computer-Based Accounting | 3 |
| ACCT 2623 | Advanced Federal Taxation | 3 |
| Accounting Elective | 3 | |
| ACCT 2633 | Enrolled Agent Policies & Procedures | 2 |
Total Program Credit Hours: 23
Enrolled Agent, Certificate of Technical Studies Checklist, 2023-2024