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HOME > ¼ö°½Åû > On-line ¼ö°½Åû |
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±³Àç¸í : Enrolled Agent [¹®Á¦] - 2024 -
ÃâÆÇ»ç : WIASÀÚü±³Àç
°¡°Ý : 35,000
* Çؿܹè¼Û½Ã ¿ìü±¹ EMS À¯·á¹è¼Û
Enrolled Agent °Á¼ö°»ý¸¸ ±¸ÀÔ°¡´É
(ºñ¼ö°»ý ±¸¸Å½Ã °áÁ¦Ãë¼Òó¸® µË´Ï´Ù.)
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±³Àç¸í : Enrolled Agent [ÀÌ·Ð] - 2024 -
ÃâÆÇ»ç : WIASÀÚü±³Àç
°¡°Ý : 35,000
* Çؿܹè¼Û½Ã ¿ìü±¹ EMS À¯·á¹è¼Û
Enrolled Agent °Á¼ö°»ý¸¸ ±¸ÀÔ°¡´É
(ºñ¼ö°»ý ±¸¸Å½Ã °áÁ¦Ãë¼Òó¸® µË´Ï´Ù.)
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±³Àç¸í : US Taxation ¹Ì±¹¼¼¹ý 10th
ÃâÆÇ»ç : WIASÀÚü±³Àç
°¡°Ý : 50,000
* Çؿܹè¼Û½Ã ¿ìü±¹ EMS À¯·á¹è¼Û
°Á¼ö°»ý¸¸ ±¸ÀÔ°¡´É
(ºñ¼ö°»ý ±¸¸Å½Ã °áÁ¦Ãë¼Òó¸® µË´Ï´Ù.)
2024 EA PART 1 [¹Ì±¹¼¼¹«»ç°úÁ¤]
[Enrolled Agent ¾È³»]
Enrolled Agent ´Â Tax Matters ¿¡ ÀÖ¾î Àü¹®°¡·Î ÀÔÁõµÈ ÀÚµé·Î,
IRS ¿¡ Taxpayers ¸¦ ´ë¸®ÇÏ´Â ¾÷¹«¸¦ ¼öÇàÇÏ°í ÀÖ´Ù.
1. Test Dates (ÀÀ½ÃÀÏÀÚ)
[2024³â ±¹³» ½ÃÇèÀÏÁ¤ ¾È³» - Ŭ¸¯½Ã °øÁö·Î À̵¿]
2. Registration Process (ÀÀ½ÃÀýÂ÷)
¨ç PTIN ¹ß±Þ¹Þ±â (¹Ýµå½Ã Çпø¿¡ ¿¬¶ôÇϼż ¾È³»¹Þ±â)
¨è www.prometric.com/irs ¿¡¼ ½ÃÇ迹¾àÇϱâ
¨é www.pay.gov ¿¡¼ µî·ÏÁõ ½ÅûÇϱâ
¨ê ½ÃÇèÁ¢¼ö ¹× µî·ÏÁõ ½ÅûÀ» µµ¿Íµå¸³´Ï´Ù.
3. Study Materials (ÇнÀ±³Àç)
¨ç Federal Taxation, Enrolled Agent [ÀÌ·Ð], Enrolled Agent [¹®Á¦] 3±Ç
¨è 5/1/X2 ~ 2/28/X3 ½ÃÇèÀº 12/31/X1 ±îÁö °³Á¤µÈ ¼¼¹ýÀÌ ÃâÁ¦µÈ´Ù.
¨é EA ±³Àç ÇØ¿Ü ¹è¼Û °¡´É - ¹Ì±¹, ÀϺ», ij³ª´Ù ¹× ±âŸ±¹°¡
Çؿܹè¼Û·á´Â ÇпøÀ¸·Î ¹®ÀÇÁÖ¼¼¿ä.
°ú¸ñ | ³»¿ë | ½Ã°£ |
EA Part 1 EA Part 2 EA Part 3 | Individuals (¼Òµæ¼¼¹ý) Business (±â¾÷¼¼¹ý) Representation, Practices and Procedures (¼¼¹«ÀýÂ÷ µî) | 3.5 ½Ã°£ 3.5 ½Ã°£ 3.5 ½Ã°£ |
4. Examination Results
¨ç Pass
Scale Range 40 ~ 130 Áß 105Á¡ ÀÌ»óÀ̸é ÇÕ°ÝÀÌ°í, ÇÕ°Ý¿©ºÎ ³»¿ë¸¸ ´ã±ä
Score Report ¸¦ ¼ö·ÉÇÏ°Ô µÈ´Ù.
¨è Fail
Scale Range 40 ~ 104 Á¡ÀÌ¸é ºÒÇÕ°ÝÀÌ°í, ´ÙÀ½ Áß ÇϳªÀÇ ³»¿ëÀÌ ´ã±ä
Diagnostic Information À» ¼ö·ÉÇÏ°Ô µÈ´Ù.
5. ÀÀ½Ã´ë»ó ¹× Á¶°Ç
¨ç º°µµÀÇ ÀÀ½ÃÁ¶°Ç ¾øÀÌ ÀÀ½ÃÇϽǼö ÀÖ½À´Ï´Ù.
¨è ¹Ì±¹È¸°è³ª ¹Ì±¹¼¼¹ýÀ» À߸𸣽ô ºÐµéµµ ¼ö°ÇϽǼö ÀÖ½À´Ï´Ù.
6. Ȧµù±ÔÁ¤ :
¨ç EA [Enrolled Agent, ¹Ì±¹¼¼¹«»ç] - Á¾ÇÕ¹Ý 60ÀÏ 1ȸ ÀÌ¿ë°¡´É
¨è EA [Enrolled Agent, ¹Ì±¹¼¼¹«»ç] - ´Ü°ú¹Ý ȦµùºÒ°¡
[µ¿¿µ»ó ¼ö°½Ã À¯ÀÇ»çÇ×]
1. ´Ü°ú ¼ö° ÇϽô °æ¿ì 16ÁÖ ³»¿¡ ÃÑ °Àǽð£ÀÇ 2¹è±îÁö ¼ö°ÇϽǼö ÀÖ½À´Ï´Ù.
ex) °ÀÇ ½Ã°£ 40½Ã°£ °ú¸ñ -> ¼ö° °¡´ÉÇÑ ½Ã°£ 80½Ã°£ Á¦°ø(Ƚ¼öÁ¦ÇÑÀº ¾ø½À´Ï´Ù.)
2. Áö¿ø °¡´É ºê¶ó¿ìÀú
HD, ÇØ¿Ü¿ë - Internet Explorer(Edge), Chrome, Safari(¸ÆºÏ), Firefox, Opera
(½º¸¶Æ®Æù, ¾ÆÀÌÆеå, °¶·°½ÃÅÇ µîÀº ¸ð¹ÙÀÏ°ÀǸ¦ º°µµ ½ÅûÇØ ÁÖ¼Å¾ß µË´Ï´Ù - À¯·á)
* µ¿¿µ»ó Å°º¸µå »ç¿ë¹ý
spacebar : ÀϽÃÁ¤Áö / Àç½ÃÀÛ, Enter : Àüüȸé(¿ø·¡´ë·Î), Esc : Àüüȸé->¿ø·¡´ë·Î
>, + : 0.2¹è ºü¸£°Ô, <, - : 0.2¹è ´À¸®°Ô
¡ç : 10ÃÊ ÀüÀ¸·Î, ¡æ : 10ÃÊ ¾ÕÀ¸·Î, ¡è : º¼·ý Å©°Ô. ¡é : º¼·ý ÀÛ°Ô
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°í·Á´ëÇб³ °æ¿µÇаú Á¹¾÷ Áß¾Ó´ëÇб³ °æ¿µ´ëÇпø Á¹¾÷ ±¹Á¦°øÀÎÁ¤º¸ ½Ã½ºÅÛ °¨»ç»ç (CISA) ½ÃÇè ÇÕ°Ý Çѱ¹»ê¾÷Áõ±Ç / Á¤µ¿È¸°è¹ýÀÎ ±Ù¹« ISA & »ïÀÏȸ°è¹ýÀÎ / Deloitte ¾ÈÁøȸ°è¹ýÀÎ °»ç »ïÁ¤ KPMG / Ernst & Young ÇÑ¿µÈ¸°è¹ýÀÎ °»ç (Àü) BECKER ȸ°èÇпø ´ëÇ¥°»ç (Çö) WIAS ±¹Á¦È¸°èÇпø ´ëÇ¥°»ç ´ã´ç°úÁ¤ : AICPA, EA
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ÇнÀ½Ã°£ |
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p1~11 [2023 Tax Changes] |
57ºÐ |
Á¦2° |
p11~24 |
50ºÐ |
Á¦3° |
p25~33 |
53ºÐ |
Á¦4° |
p34~37 |
56ºÐ |
Á¦5° |
p37 |
44ºÐ |
Á¦6° |
p37~39 |
44ºÐ |
Á¦7° |
p39~40 |
57ºÐ |
Á¦8° |
p40~44 |
55ºÐ |
Á¦9° |
p45 |
44ºÐ |
Á¦10° |
p46~48 |
61ºÐ |
Á¦11° |
p48 |
56ºÐ |
Á¦12° |
p48~54 |
73ºÐ |
Á¦13° |
p54~58 |
49ºÐ |
Á¦14° |
p58 |
30ºÐ |
Á¦15° |
p58~60 |
49ºÐ |
Á¦16° |
p60~62 |
44ºÐ |
Á¦17° |
p63~71 |
44ºÐ |
Á¦18° |
p72~77 |
60ºÐ |
Á¦19° |
p78~81 |
49ºÐ |
Á¦20° |
p81~89 |
30ºÐ |
Á¦21° |
p90~106 |
67ºÐ |
Á¦22° |
p107~109 |
51ºÐ |
Á¦23° |
p110~116 |
28ºÐ |
Á¦24° |
p117~119 SEP |
48ºÐ |
Á¦25° |
p119 SEP |
23ºÐ |
Á¦26° |
p119 SIMPLE |
49ºÐ |
Á¦27° |
p119~121 Qualified |
30ºÐ |
Á¦28° |
p121 Qualified |
65ºÐ |
Á¦29° |
p122~123 IRA |
77ºÐ |
Á¦30° |
p123~124 IRA |
39ºÐ |
Á¦31° |
p124~126 IRA |
51ºÐ |
Á¦32° |
p127 ESA |
18ºÐ |
Á¦33° |
p128~139 |
64ºÐ |
Á¦34° |
p140~143 |
47ºÐ |
Á¦35° |
p144~150 |
63ºÐ |
Á¦36° |
p151~154 |
62ºÐ |
Á¦37° |
p154~166 |
58ºÐ |
Á¦38° |
p166~170 |
61ºÐ |
Á¦39° |
p171~178 |
58ºÐ |
Á¦40° |
p179~182 |
48ºÐ |
Á¦41° |
p182~187 |
43ºÐ |
Á¦42° |
p188~193 |
69ºÐ |
Á¦43° |
p193~200 |
56ºÐ |
Á¦44° |
p201~203 |
67ºÐ |
Á¦45° |
p204~206 |
59ºÐ |
Á¦46° |
p207~210 |
48ºÐ |
Á¦47° |
p211~217 |
22ºÐ |
Á¦48° |
p217~219 |
75ºÐ |
Á¦49° |
p220~231 |
72ºÐ |
Á¦50° |
p231~234 |
57ºÐ |
Á¦51° |
p234~239 |
56ºÐ |
Á¦52° |
p239~438 |
61ºÐ |
Á¦53° |
p439~442 |
26ºÐ |
Á¦54° |
p443~446 |
36ºÐ |
Á¦55° |
p446~449 |
40ºÐ |
Á¦56° |
p450~453 |
36ºÐ |
Á¦57° |
p453~455 |
42ºÐ |
Á¦58° |
p455~459 |
28ºÐ |
Á¦59° |
p459~³¡ (Á¾°) |
32ºÐ |
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