Units: 3
Prerequisites: None
Advisory: ACCT 145 or ACCT 146.
Acceptable for Credit: CSU
Lecture 3 hours.
Course Typically Offered: Spring

This course covers income tax issues that relate to the requirements of individuals who have the legal right to prepare tax returns on behalf of individuals, business entities, and estates and trusts. These requirements include ethical conduct, practice privileges, and assessment and appeal procedures that must be followed in representing clients before the IRS and other tax agencies. This course also assists students in preparing to sit for Part 3 of the IRS Enrolled Agent exam.