14.5 - 15.5 semester units
A grade of "C" or higher is required for each course applied to the certificate.
| ACTG 121 | Financial Accounting | 4-5 units |
| ACTG 171 | Individual Accounting | 3.0 units |
| ACTG 172 | Business Income Taxes | 3.0 units |
| ACTG 173 | Trust, Estate, Gift Taxes | 1.5 units |
Plus two units of Enrolled Agent Exam Prep I and one unit of Enrolled Agent Exam Prep II
