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  HOME > EA > ¹®Á¦À¯Çü
 

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US Taxation ¹Ì±¹¼¼¹ý 10th
EA Exam ÀÌ·Ð [2024]
EA Exam ¹®Á¦ [2024]
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Part 1 Individuals (¼Òµæ¼¼¹ý) 3.5½Ã°£
Part 2 Businesses (±â¾÷¼¼¹ý) 3.5½Ã°£
Part 3 Representation, Practices and Procedures (¼¼¹«ÀýÂ÷ µî) 3.5½Ã°£
 
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1. Question Formats

½ÃÇèÀº Partº°·Î °´°ü½Ä 100¹®Ç×¾¿ 4Áö¼±´ÙÇüÀ¸·Î ÃâÁ¦µÈ´Ù.

(1) Format 1 -- Direct Question
Which of the following entities are required to file Form 709, United States Gift Tax Return?

A. An individual
B. An estate or trust
C. A corporation
D. All of the above

(2) Format 2 -- Incomplete Sentence
Supplemental wages are compensation paid in addition to an employee's regular wages. They do not include payments for:

A. Accumulated sick leave
B. Nondeductible moving expenses
C. Vacation pay
D. Travel reimbursements paid at the Federal Government per diem rate

(3) Format 3 -- All of the following except
There are five tests which must be met for you to claim an exemption for a dependent. Which of the following is not a requirement?

A. Citizen or Resident Test
B. Member of Household or Relationship Test
C. Disability Test
D. Joint Return Test


2. Experimental Questions

¨ç ½ÃÇè¹®Á¦ Áß¿¡´Â Á¡¼ö¿¡ ¹Ý¿µµÇÁö ¾Ê´Â Experimental QuestionµéÀÌ Æ÷Ç﵃ ¼ö ÀÖ´Ù.
¨è Experimental QuestionµéÀº ½Äº°ÇÒ ¼ö ¾øÀ¸¸ç, Á¡¼ö¿¡ ¹Ý¿µµÇ´Â ¹®Á¦·Î ÃâÁ¦µÇ±â Àü¿¡ Åë°èÀÚ·á ¼öÁýÀ» À§ÇÏ¿© »ç¿ëµÈ´Ù.


3. Exam Content Outlines

(1) Part 1 -- Individuals

1) Preliminary Work and Tax payer Data (15 items)
- Preliminary work to prepare tax returns
- Tax returns for individuals, taxpayer data

2) Income and Assets (25 items)
- Income
- Retirement income
- Property, real and personal
- Adjustments to income

3) Deductions and Credits (25 items)
- Retirement deductions - (relating to IRAs)
- Itemized deductions
- Credits

4) Taxation and Advice (20 items)
- Taxation
- Minimization of taxes paid
- Advising the individual taxpayer

5) Specialized returns for individuals (15 items)
- Estate tax
- Gift tax

(2) Part 2 -- Businesses

1) Businesses (45 items)
- Business entities
- Partnerships
- Corporations in general
- Forming a corporation
- S corporations

2) Business Financial Information (40 items)
- Business income
- Business expenses, deductions and credits
- Business assets
- Analysis of financial records
- Advising the business taxpayer

3) Specialized returns and tax payers (15 items)
- Trust and estate income tax
- Exempt organizations
- Retirement plans
- Farmers

(3) Part 3 -- Representation, Practices and Procedures

1) Practices and Procedures (33 items)
- Becoming an enrolled agent
- Requirements for Enrolled Agents
- Sanctions against Enrolled Agents
- Penalties

2) Representation before the IRS (25 items)
- Power of attorney
- Building the taxpayer's case - Preliminary work
- Taxpayer tax information
- Taxpayer financial situation
- Supporting documentation
- Legal authority and references
- Related issues

3) Specific Types of Representation (25 items)
- Representing a taxpayer in the Collection process
- Penalties and/or interest assessed
- Representing a taxpayer in audits/examinations
- Representing a taxpayer before Appeals
- Higher levels of representation beyond the scope of EA representation

4) Completion of the Filing Process (17 items)
- Accuracy
- Information shared with taxpayer
- Concerning all tax preparers - regulations and sanctions
- Record maintenance
- Electronic filing

 
 
 

1. Examination Results

½ÃÇè°á°ú´Â ½ÃÇèÁ¾·á ÈÄ, Printed Score ReportÀ» ¼ö·ÉÇÏ°Ô µÈ´Ù.

(1) Pass
Scale Range 40 ~ 130 Áß 105Á¡ ÀÌ»óÀ̸é ÇÕ°ÝÀÌ°í, ÇÕ°Ý¿©ºÎ ³»¿ë¸¸ ´ã±ä Score ReportÀ» ¼ö·ÉÇÏ°Ô µÈ´Ù.

(2) Fail
Scale Range 40 ~ 104Á¡ÀÌ¸é ºÒÇÕ°ÝÀÌ°í, ´ÙÀ½ Áß ÇϳªÀÇ ³»¿ëÀÌ ´ã±ä Diagnostic InformationÀ» ¼ö·ÉÇÏ°Ô µÈ´Ù.

¨ç Considerably below the minimally acceptable score.
¨è Marginally below the minimally acceptable score.
¨é At or above the minimally acceptable score.

[ Sample Score Report ]

 
 
 
 
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