Additional Content
Unless otherwise indicated, a grade of C or higher is required for all prerequisite courses.
Preparation 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. Course content will be adjusted to reflect changes in the SEE. [CPE Hours: CPA 45; CTEC 48 Fed, 0 CA]