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Enrolled Agent

The Certificate of Completion (CCL) in Enrolled Agent program helps to prepare students for the Enrolled Agent Examination. The Internal Revenue Service (IRS) Enrolled Agent credential allows tax practitioners to represent taxpayers before the IRS when it comes to collections, audits, and appeals. Enrolled Agents' expertise in the continually changing field of taxation enables them to effectively represent taxpayers at all administrative levels within the IRS. Students who successfully complete this CCL may also seek employment as tax preparers.

Details

Details iconImportant information you’ll need when applying for admission:
Field of Interest
Business, Entrepreneurialism, and Management
Type
Certificate
Enrolled Agent (CER)
Total Credits Required
17-18
Effective term
Spring 2021
Notes

Students must earn a grade of C or better in all courses in the program.

Consultation with an Academic Advisor is recommended for course selection.
The Volunteer Income Tax Assistance (VITA) program internship is only available in the spring semester- Contact a program adviser for more information.

What You'll Learn
  • Apply accounting principles to report the financial position of an organization, prepare taxation reporting, and compliance. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC221, ACC222, ACC224, ACC230, ACC270AB, ACC270AC)
  • Prepare taxpayers case for examination. (ACC224)
  • Apply current technology to specific business tasks. (ACC115, ACC224, CIS105)
  • Evaluate the legal, ethical and social implications of business decisions and their impact on various individuals, groups and societies. (ACC111, ACC121, ACC221, ACC224)
  • Apply principles and practices of accounting to analyze and interpret general purpose financial statements. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC221, ACC222, ACC230)
  • Apply basic rules of financial accounting to business transactions. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC221, ACC222, ACC230)
  • Apply appropriate procedures to prepare individual, partnership, and corporate taxes, including tax reporting for income, payroll, sales, and personal property. (ACC105, ACC121, ACC221, ACC222, ACC224, ACC270AB, ACC270AC)
  • Demonstrate an understanding of compliance in accounting, reporting and tax. (ACC105, ACC121, ACC221, ACC222, ACC224, ACC270AB, ACC270AC)
Career Opportunities
Required courses
Course #Course TitleCredits
Credits:15
ACC111Accounting Principles I (3) OR
ACC211Financial Accounting (3)3
 
ACC121Individual Tax Preparation3
ACC221Tax Accounting3
ACC224Tax Practice Administration and Business Entity Analysis3
CIS105Survey of Computer Information Systems3
Course Sequence by Term
Restricted Electives
Course #Course TitleCredits
Credits:2-3
Students should select 2-3 credits from the list below:
 
ACC105Payroll, Sales and Property Taxes3
ACC112Accounting Principles II3
ACC115Computerized Accounting3
ACC222Payroll Accounting3
ACC230Uses of Accounting Information I3
ACC270ABAccounting Internship2
ACC270ACAccounting Internship3

At Maricopa, we strive to provide you with accurate and current information about our degree and certificate offerings. Due to the dynamic nature of the curriculum process, course and program information is subject to change. As a result, the course list associated with this degree or certificate on this site does not represent a contract, nor does it guarantee course availability. If you are interested in pursuing this degree or certificate, we encourage you to meet with an advisor to discuss the requirements at your college for the appropriate catalog year.