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HOME > ¼ö°½Åû > On-line ¼ö°½Åû> Á¾ÇÕ¹Ý ¼ö°½Åû |
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EA [Enrolled Agent, ¹Ì±¹¼¼¹«»ç] 2023 (9°³¿ù °úÁ¤)
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°»ç¸í |
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°ÀÇ : \1,200,000
±³Àç : \120,000
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2023 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»]
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)
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¡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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