EA考试科目

EA考试科目

考试由Part 1 –个人所得税,Part 2 – 企业所得税,Part 3 – 规章制度与实务 共3个部分组成,每个部分由100道选择题。考试分数的scale换算在40~130分之间,得到105分以上就算考试通过。大概答对65~70道左右就可以通过。考试包含100个问题,其中包括85个问题,15个问题是实验性的,因此不计分。

Part 1 — Individuals (个人所得税)

1. Preliminary Work with Taxpayer Data 17%
2. Income and Assets17%
3. Deductions and Credits 21%
4. Taxation and Advice14%
5. Specialized Returns for Individuals12%

Part 2 — Busineesses (企业所得税)

1. Business Entities28%
2. Business Financial Information 39%
3. Specialized Returns and Taxpayers18%

Part 3 — Representation, Practices and Procedures (规章制度与实务)

1. Practices and Procedures25%
2. Representation before the IRS24%
3. Specific Types of Representation19%
4. Completion of the Filing Process17%

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