This program prepares students to take the competency tests required by the Internal Revenue Service to practice as Registered Tax Return Preparers or Enrolled Agents.
Registered Tax Return Preparer
As of January 1, 2011, all paid tax return preparers must obtain a Preparer Tax Identification Number (PTIN) before preparing returns. Some preparers must take and pass a competency test in order to obtain a PTIN. To determine if you are required to take the test, review the Frequently Asked Questions at www.irs.gov/ptin. Registered Tax Return Preparers (RTRPs) must also complete 15 hours of continuing education each year and must adhere to ethical standards.
Enrolled Agent
An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through experience as a former IRS employee. Enrolled Agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every three years. Learn more about enrolled agents in Treasury Department Circular 230 (PDF).
This program provides a mixture of basic communications and mathematics skills, technical accounting, tax, and computer skills in addition to basic business skills necessary to succeed in today’s business world. The program also provides the technical skills necessary for students to pass the testing required by the IRS to become a Registered Tax Return Preparer or Enrolled Agent.
Students must demonstrate college-level proficiency in reading, writing, and mathematics as prerequisites for courses within this program. Your skills in these areas may affect the sequence of courses in which you can enroll and may also extend the time required to complete this program. For more details, please see the Academic Placement and Testing section.
Graduates of the program will receive an Associate of Applied Science Degree Registered Tax Return Preparer/Enrolled Agent Preparation. The Registered Tax Return Preparer/Enrolled Agent Preparation degree is offered at all campuses and through Online Learning. See also the Certificate of Occupational Proficiency in Bookkeeping and the Accounting: Professional Bookkeeper (AAS) . See your adviser for the suggested sequence of courses.
The following courses fulfill the requirements for the AAS Registered Tax Return Preparer/Enrolled Agent Preparation degree. Additionally, these courses comprise the Certificate of Occupational Proficiency in Bookkeeping . Many of the courses also comprise the lower-division of the Bachelor of Science in Business Administration . If you wish to transfer, consider the Associate of Arts: Business degree. If you wish to pursue a bachelor’s degree in accounting and/or sit for the CPA exam (after July 1, 2015), consider the AA Business degree followed by the Bachelor of Science in Business Administration Accounting Emphasis at CMC. Please work with your adviser on course selection to fulfill degree requirements in order to move seamlessly from the Certificate to the AAS, and into the BSBA with an emphasis in accounting.
Learn more about the Accounting Program.
