2020-2021 Catalog 
    May 23, 2024  
2020-2021 Catalog [PREVIOUS CATALOG YEAR]

ACC 242 - IRS Enrolled Agent Review Part II


Prepares students to sit for the Business and Representation IRS Enrolled Agent exams, known as the SEE (Special Enrollment Exams). Topics include financial information and returns for a variety of business entities, as well as client representation before the IRS.

Prerequisites: ACC 241 

Credits: 2
Lecture: 2
Lab: 0

Course Content:

  1. Partnership returns
  2. Corporate returns
  3. S Corporation returns
  4. Business financial information
  5. Sales, credits and SE tax
  6. Specialized returns for businesses
  7. Representation before the IRS
  8. Specific types of representation
  9. Completion of the filing process
  10. Ethics in representation

Learning Outcomes:
  1. Classify the various types of business. (1-3)
  2. Prepare returns for various business entities. (1-3)
  3. Calculate business financial information. (4)
  4. Prepare specialized returns for businesses. (5-6)
  5. Describe the practices and procedures of an enrolled agent. (7-8)
  6. Describe the implications of representing a client before the IRS. (7-8)
  7. Describe the completion of the filing process. (9) 
  8. Apply ethics in representation (10)