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所在平台: Udemy |
课程主页: https://www.udemy.com/course/202526-ea-exam-part-3-representation-practice-and-proced/
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课程名称：EA代理人考试第三部分 - 代表、实践与程序 2025/26 课程概述： 本课程旨在帮助学员准备2025/26年注册代理人（EA）考试。注册代理人是一种具备法律授权的税务专业人士，可以在税务问题上代表客户与美国国税局（IRS）进行沟通。这可能包括为客户辩护税务申报、协助客户应对审计，或在上诉中代表客户。注册代理人是IRS授予的最高资格，允许在全美所有50个州及领土执业，没有限制客户的资格。 成为注册代理人的过程可能比您想象的更容易。通过考试的速度一般取决于个人的税务知识和经验，大多数人通常需要三个月到一年时间完成EA考试并获得资格。 基本步骤如下： 1. 从IRS网站获取税务准备人员识别号（PTIN）。 2. 通过注册代理人考试。 3. 提交申请，包括“适当性审查”（犯罪背景检查 + 税务调查）给IRS。 EA考试： IRS的EA考试是一项全面的三部分测试，税务准备人员必须通过来获得注册代理人资格。每个部分的考试由100道选择题组成，考试时间为3.5小时。考试在美国及国际的Prometric考试中心进行。 第三部分内容包括： - 实践与程序 - 26题 - 在IRS面前的代表 - 25题 - 特定类型的代表 - 20题 - 完成申报过程 - 14题 通过本课程，学员能够深入了解税务代表的相关实践与程序，为成为合资格的注册代理人打下坚实的基础。
2025/26 Enrolled Agent (EA)An Enrolled Agent (EA) is a tax professional who has the legal authorization to represent clients with their tax issues before the IRS. This may involve defending a tax return, assisting a client during an audit, or even representing them in an appeal. Enrolled Agent is the highest credential awarded by the IRS and allows you to practice in all 50 states and territories, without limitation on who you can represent.Becoming an Enrolled Agent is more accessible than you may realize. How quickly you go through the process depends greatly on your current tax knowledge and experience. It only takes most people between three months to a year to pass the EA Exam and become fully credentialed.These are the basic steps:Get your Preparer Tax Identification Number (PTIN) from the IRS website.Pass the Enrolled Agent ExamSubmit your application, including a "suitability check" (criminal background check + tax investigation) to the IRS.EA examThe IRS EA exam is a comprehensive three-part test that tax preparers must pass in order to become an IRS Enrolled Agent. After tax preparers pass all three Enrolled Agent exams and complete the other requirements (there aren't many!), the IRS distinguishes them with the EA designation. It signals a high level of expertise and allows them to practice before the IRS.Each of the three EA tests has 100 multiple-choice questions and a 3.5 hour testing time. The Enrolled Agent test is administered at Prometric testing centers, which are located in the US and internationally.Part 3 - Representation, Practice and Procedureso Practices and Procedures - 26 questionso Representation before the IRS - 25 questionso Specific Types of Representation - 20 questionso Completion of the Filing Process - 14 questions
