Preparing tax returns is becoming more and more complicated. The potential penalties and interest for return preparation mistakes can be expensive. This has created a need for qualified tax preparers. This is evidenced by the growth of tax preparation companies, such as H&R Block and Jackson Hewitt.

Only three professions, attorney, certified public accountant and enrolled agent, can represent a taxpayer before the Internal Revenue Service.

For the person who wants to prepare tax returns without taking all the additional course study required to become an attorney or a certified public accountant, this certificate and passing the Enrolled Agent Exam administered by the IRS, satisfies that need. It is a tax-oriented curriculum with the emphasis on taxation.

The curriculum covers individual tax, corporate and business taxes, non-profit taxation and estate and income tax planning. The capstone course of Advanced Taxation Topics will be a summary of all prior courses. The next step is to sit for the Enrolled Agent Examination, administrated by the Internal Revenue Service.

The goal is that graduates will sit for and pass the Enrolled Agent Examination. Upon passing the examination, the graduate will be able to be employed by a tax return preparation company or a certified public accounting firm. The entrepreneur should be able to start a tax return preparation business.

Suggested Course Sequence

For course descriptions visit here.

First Semester		Credit Hours
BUS101	Business Student Success Seminar	1
ACC132	Financial Accounting **	4
ACC124	Individual Taxation	4
BCA120	Business Computer Applications *	4
ACC130	Business Law and Ethics	3
ENG124	College Composition †	3
		19
Second Semester
ACC228	Business Taxation	4
FIN223	Estate and Income Tax Planning	4
FIN222	Retirement Planning and Employee Benefits	4
ACC233	Advanced Taxation Topics	4
		16
	TOTAL CREDITS	35

† Based on SSC placement score
* Successful completion of AOT102, AOT104, AOT105 and AOT106 is equivalent to and may be substituted for BCA120.
** May elect to take ACC121 as an introduction to accounting prior to taking this course.

Students must still pass the Enrolled Agent Examination to become certified.
This examination is administered by the International Revenue Service (IRS).