Academic Catalogs

IRS Enrolled Agent, Certificate of Specialization

Banner code: 2_CE_EATS
Financial aid: Not eligible 

This program provides a study of federal and state taxation principles and regulations, with practical applications in tax computation and preparation of tax returns and forms. Other areas of tax administration, tax planning, and emerging tax issues are also explored. This program prepares students to sit for the IRS Special Enrollment Examination (SEE) to become an enrolled agent. This program is also designed for students who wish to work in the field of tax accounting.

Program Level Learning Outcomes

Upon completion of this program, students will be able to:

  1. Define the essential elements of the major taxable entities: individuals, partnerships, and corporations, estates, and trusts. Compare and contrast between these taxable entities.
  2. Utilize the fundamental principles of taxation to prepare a variety of tax returns, forms, reconciliations, and supporting schedules.
  3. Describe the unique taxation issues related to each of the taxable entities as they relate to tax planning and public policy.
  4. Gain an overview of tax planning concepts and demonstrate knowledge through the use of practical tax planning exercises.
  5. Outline the major elements of tax administration: information dissemination, tax collection, reviews and audits of tax returns, the appeals process, appearing before the IRS, and other aspects with respect to enforcement of the Internal Revenue Code and related Regulations.

Certificate of Specialization Requirements

This certificate focuses on skill-based competency, so the student can quickly move into the workplace. Therefore, there is an emphasis on updating or learning newly emerging technologies. The coursework for the Certificate of Specialization must be under 18 units. This certificate is not approved by the State, there is no acknowledgment of completion given at graduation, and it is not recorded on a transcript. In order to earn a Certificate of Specialization, all courses that apply to the certificate must be completed with a minimum grade of “C” in each course unless otherwise stated. Fifty percent of the certificate program must be completed at GWC.

Course Title Units
Required Courses
ACCT G111Individual Income Taxation3
ACCT G113Business Income Taxation3
ACCT G115Issues In Taxation I--EA and CPA Exam Preparation3
Select one of the following:3-4
ACCT G100Introduction to Accounting3
ACCT G101Financial Accounting4
ACCT G110Payroll Accounting And Taxation3
Total Units12-13

Recommended Program Sequence

These sequences are general maps for students to finish all requirements for the Certificate. There may be advisories or time requirements that students may want to consider before following these maps. Students are advised to meet with a GWC Counselor for alternate sequencing.

Year 1:

Course Title Units
Semester 1
ACCT G111Individual Income Taxation3
ACCT G115Issues In Taxation I--EA and CPA Exam Preparation3
Units6
Course Title Units
Semester 2
ACCT G113Business Income Taxation3
Select one of the following:3-4
ACCT G100Introduction to Accounting3
ACCT G101Financial Accounting4
ACCT G110Payroll Accounting And Taxation3
Units6-7