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
Field of Interest
Business, Entrepreneurialism, and Management
Degree Type
Certificate of Completion (CCL)
Academic Plan
Enrolled Agent (CER)
Academic Plan Code
5958
Total credits required
17-18
Catalog Year
2024-2025
Effective Term
Fall 2024
Notes
Students must earn a grade of C or better in all courses within 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
This pathway map will help you gain the expertise needed to:
- Apply accounting principles to report the financial position of an organization, prepare taxation reporting, and compliance.
- Prepare taxpayers case for examination.
- Apply current technology to specific business tasks.
- Evaluate the legal, ethical and social implications of business decisions and their impact on various individuals, groups and societies.
- Apply principles and practices of accounting to analyze and interpret general purpose financial statements.
- Apply basic rules of financial accounting to business transactions.
- Apply appropriate procedures to prepare individual, partnership, and corporate taxes, including tax reporting for income, payroll, sales, and personal property.
- Demonstrate an understanding of compliance in accounting, reporting and tax.
Successful completion of this certificate may lead to employment in a variety of different occupations and industries. Below are examples of related occupations with associated Arizona-based wages* for this certificate. Education requirements vary for the occupations listed below, so you may need further education or degrees in order to qualify for some of these jobs and earn the related salaries. Please visit with an academic advisor and/or program director for additional information. You can click on any occupation to view the detail regarding education level, wages, and employment information.
Tax Examiners and Collectors, and Revenue Agents
$77,260 Show expanded career information for Tax Examiners and Collectors, and Revenue Agents
Tax Preparers
$58,620 Show expanded career information for Tax Preparers
Course Sequence by Term
The following is the suggested course sequence by term. Please keep in mind:
- Students should meet with an academic advisor to develop an individual education plan that meets their academic and career goals. Use the Degree Progress Report Tool in your Student Center to manage your plan.
- The course sequence is laid out by suggested term and may be affected when students enter the program at different times of the year.
- Initial course placement is determined by current district placement measures and/or completion of 100-200 level course and/or program requirements.
- Degree and transfer seeking students may be required to successfully complete a MCCCD First Year Experience Course (FYE) within the first two semesters at a MCCCD College. Courses include FYE101 and FYE103. Course offerings will vary by college. See an academic, program, or faculty advisor for details.
Full-time Sequence
Full-time status is 12 credits to 18 credits per semester.
Term 1
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| ACC111 or ACC211 | Accounting Principles I or Financial Accounting | Critical course | 3 | ||
| ACC121 | Individual Tax Preparation | Critical course Gateway course | 3 | ||
| CIS105 | Survey of Computer Information Systems | CS | 3 |
Term 2
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| ACC224 | Tax Practice Administration and Business Entity Analysis | 3 | |||
| ACC221 | Tax Accounting | 3 | |||
| RE | Restricted Elective | The Volunteer Income Tax Assistance (VITA) program internship is only available in the spring semester- Contact a program adviser for more information | 2–3 |
Restricted Electives
Students should select one course from the following courses in consultation with a Department Advisor
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| ACC105 | Payroll, Sales and Property Taxes | 3 | |||
| ACC112 | Accounting Principles II | 3 | |||
| ACC115 | Computerized Accounting | 3 | |||
| ACC222 | Payroll Accounting | 3 | |||
| ACC230 | Uses of Accounting Information I | 3 | |||
| ACC270AB | Accounting Internship | 2 | |||
| ACC270AC | Accounting Internship | 3 |
Part-time Sequence
Part-time status is 11 credit hours or less.
Term 1
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| ACC111 or ACC211 | Accounting Principles I or Financial Accounting | Critical course | 3 | ||
| ACC121 | Individual Tax Preparation | Critical course Gateway course | 3 |
Term 2
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| CIS105 | Survey of Computer Information Systems | CS | 3 | ||
| ACC221 | Tax Accounting | 3 |
Term 3
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| ACC224 | Tax Practice Administration and Business Entity Analysis | 3 | |||
| RE | Restricted Elective | The Volunteer Income Tax Assistance (VITA) program internship is only available in the spring semester- Contact a program adviser for more information | 2–3 |
Restricted Electives
Students should select one course from the following courses in consultation with a Department Advisor
| Course Number | Course Name | Requisites | Notes | Area | Credits |
|---|---|---|---|---|---|
| ACC105 | Payroll, Sales and Property Taxes | 3 | |||
| ACC112 | Accounting Principles II | 3 | |||
| ACC115 | Computerized Accounting | 3 | |||
| ACC222 | Payroll Accounting | 3 | |||
| ACC230 | Uses of Accounting Information I | 3 | |||
| ACC270AB | Accounting Internship | 2 | |||
| ACC270AC | Accounting Internship | 3 |
Course Area Key
Gateway Course = Generally the first major-specific course in a pathway.
Critical Course = A course that is highly predictive of future success in a pathway.
- CS = Computer/Statistics/Quantitative Application
Disclaimer
Students must earn a grade of C or better for all courses required within the program.
Course Sequence total credits may differ from the program information located on the MCCCD curriculum website due to program and system design.
View MCCCD’s official curriculum documentation for additional details regarding the requirements of this award (https://aztransmac2.asu.edu/cgi-bin/WebObjects/MCCCD.woa/wa/freeForm11?id=187779).
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.