Enrolled Agent (CERT)

Stark State College's enrolled agent certificate program prepares students for careers in tax preparation by building expertise in individual, business, nonprofit, and estate taxation, as well as tax planning. It equips students to sit for the IRS Enrolled Agent Exam, allowing them to represent taxpayers before the IRS without completing the additional education required for CPA or law credentials.

Major code:  2005
Business, Engineering, and Information Technologies Division    
Accounting and Finance Department

The catalog in force is assigned to students based on the academic year they first applied to the college, and changes only when students change their major or request the change in writing.  Refer to Policy No. 3357:15-13-28.

2026-27 Catalog
Effective Summer 2026

Some courses listed within the program may require a prerequisite or co-requisite.
Pre/Co-requisites will be listed within each course hyperlink below.
Refer to Policy No. 3357:15-13-04 and 3357:15-13-05

Technical
ACC131Taxation I4
ACC132Financial Accounting 14
ACC227Payroll Accounting3
ACC229Accounting Software and Analytics 23
ACC231Taxation II3
Non-technical
SSC101Student Success Seminar1
ACC130Business Law and Ethics3
AOT226Spreadsheet - Microsoft Excel3
BUS124Business Analysis3
Select one of the following:3
Effective Speaking
Interpersonal Communication
Business Communication
ENG124College Composition3
Total Hours33
1

Student may elect to take ACC121 Introduction to Accounting prior to taking this course.

2

Students can earn QuickBooks Online Certified ProAdvisor certificates upon successful completion of the course.

Students completing this certificate may be eligible to also receive a Tax Preparer Career Enhancement Certificate (2017) and a QuickBooks/Payroll Career Enhancement Certificate (2018). The classes in this certificate also apply toward the completion of an Accounting– Tax Major Degree (2007).

To become an Enrolled Agent, students must pass an exam administered by the Internal Revenue Service.

Full-time Student Advising Notes

Academic Advising

Students should make an appointment to see their advisor before registering for classes each semester. They should have prepared a completed registration form, including courses they wish to take, prior to this meeting.

Course Sequence

The semester-by-semester listing below provides the normal scheduling option for students seeking a one-year certificate.

Plan of Study Grid
First SemesterHours
SSC101 Student Success Seminar 1
BUS124 Business Analysis 3
ACC132 Financial Accounting 1 4
AOT226 Spreadsheet - Microsoft Excel 3
 Hours11
Second Semester
ACC130 Business Law and Ethics 3
ENG124 College Composition 3
ACC131 Taxation I 4
 Hours10
Third Semester
ACC231 Taxation II 3
Select one of the following: 3
Effective Speaking  
Interpersonal Communication  
Business Communication  
ACC229 Accounting Software and Analytics 2 3
ACC227 Payroll Accounting 3
 Hours12
 Total Hours33

Program Learning Outcomes

This program is designed to prepare students to demonstrate the following learning outcomes:

  • Identify and implement recording and reporting regulations applicable to payroll processing and compliance with payroll-related laws and regulations.
  • Interpret and apply applicable laws and regulations for the purpose of various types of tax reporting, compliance and planning.
  • Interpret and apply laws and regulations in business settings and understand the ethical implications of business decision making. 
  • Apply appropriate mathematical concepts to business decisions.