Nov 25, 2024  
2018-2019 Undergraduate Catalog 
    
2018-2019 Undergraduate Catalog [ARCHIVED CATALOG]

Professional Tax Minor or Certificate


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The Professional Tax Certificate/Minor provides students with the skills, knowledge, professional orientation and credit hours required to become an Enrolled Agent.  Enrolled Agents (EA) are one of just three types of professionals (along with CPA’s and attorneys) who have unlimited practice rights to represent any taxpayer before the IRS (Internal Revenue Service) on any tax matters and at any IRS office/location.

Among the requirements to become an Enrolled Agent, the candidate must pass a three-part professional examination called SEE: Special Enrollment Examination.  The three courses in the Professional Tax Certificate/Minor cover the material within the SEE exam as well as other professional training and skills needed to succeed in tax careers.

While this program will not be designed to teach only to the SEE exam, it will help better prepare those who are interested and capable in succeeding on it. 

The program has 3 core courses plus a practicum:  
ACCT 441-Advanced Tax 1: Individuals, ACCT 442-Advanced Tax 2: Corporations and other entities, ACCT 443-Advanced Tax 3: Practice and Procedure and the 2-credit Practicum can be satisfied with: (i) ACCT 492-Volunteer Income Tax Assistance or (ii) ACCT 490-Internship or (iii) prior work experience.

Additionally, the program is designed to further develop Tax-oriented students with computer, research, communications, critical thinking, and time (project) management skills.  Such skill development will be integrated across the curriculum.

NOTE:  CWU also offers a Graduate Professional Tax Certificate.  Please meet with your advisor to determine the best program for your career needs.

Admission Requirements

  • Completion of one foundation tax course (equivalent to ACCT 303 or ACCT 340) with a minimum grade of C
  • Evidence of English language proficiency for ESL students
    • Computer-based TOEFL minimum score of 213, or
    • Internet-based TOEFL minimum score of 79, or
    • IELTS minimum score of 6.5.
  • Statement of Educational and Professional Objectives
  • Admissions approval by the Professional Tax Certificate Program Committee

Graduation Requirements
Students must earn at least a 2.0 GPA in each course and an overall average GPA of 2.5 for all the courses in the Certificate.

Practicum Credits: 2


Total Credits: 17


College and Department Information


Accounting Department  
College of Business  

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