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
  • Apply accounting principles to report the financial position of an organization, prepare taxation reporting, and compliance. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC221, ACC222, ACC224, ACC230, ACC270AB, ACC270AC)
  • Prepare taxpayers case for examination. (ACC224)
  • Apply current technology to specific business tasks. (ACC115, ACC224, CIS105)
  • Evaluate the legal, ethical and social implications of business decisions and their impact on various individuals, groups and societies. (ACC111, ACC121, ACC221, ACC224)
  • Apply principles and practices of accounting to analyze and interpret general purpose financial statements. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC221, ACC222, ACC230)
  • Apply basic rules of financial accounting to business transactions. (ACC105, ACC111, ACC112, ACC115, ACC121, ACC211, ACC221, ACC222, ACC230)
  • Apply appropriate procedures to prepare individual, partnership, and corporate taxes, including tax reporting for income, payroll, sales, and personal property. (ACC105, ACC121, ACC221, ACC222, ACC224, ACC270AB, ACC270AC)
  • Demonstrate an understanding of compliance in accounting, reporting and tax. (ACC105, ACC121, ACC221, ACC222, ACC224, ACC270AB, ACC270AC)

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

Tax Preparers

$58,620

* Career and wage information provided by Pipeline AZ using data, reports, and forecasts which are generated using government data sources. Sources

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

A sequence of suggested courses that should be taken during 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

A sequence of suggested courses that should be taken during 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

A list of additional, alternative, or supplemental courses for this pathway map
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

A sequence of suggested courses that should be taken during 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

A sequence of suggested courses that should be taken during Term 2
Course Number Course Name Requisites Notes Area Credits
CIS105 Survey of Computer Information Systems CS 3
ACC221 Tax Accounting 3

Term 3

A sequence of suggested courses that should be taken during 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

A list of additional, alternative, or supplemental courses for this pathway map
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.

Previous Catalog Years

The pathway map presented above is for the current catalog year and is the intended pathway map for new students. All previous catalog years for this pathway map are available at the link below.

Previous catalog years for Certificate of Completion (CCL) in Enrolled Agent