Iyintoni i-EA?
An i-ejenti ebhalisiweyo okanye i-EA ngumqeqeshi werhafu oye wafaka uvavanyo lwangaphakathi lweNgeniso yeNkonzo olubandakanya yonke imiba yerhafu. Kwakhona kufuneka ukuba adlulise i-IRS yangasemva. Ngokwenene ungumfundisi werhafu. "Uyabhalisa" ngenxa yokuba uvumeleke ngokusemthethweni urhulumente wephondo. Kukho ama-EA angama-46 000 kuphela e-US ngo-2016.
Uvavanyo lwe-IRS
Ukuhlolwa kwe-IRS iiyure ezisibhozo ngaphezu kweentsuku ezimbini. Kubizwa ngokuba yi "Uviwo lokuBhalisa oluKhethekileyo" kwaye luquka yonke imiba yomthetho werhafu karhulumente, kubandakanywa irhafu yabantu, iinkampani kunye nentsebenziswano. Iquka imigaqo eyahlukileyo elawula iqoqo le-IRS kunye neenkqubo zokuphicothwa.
Ingcali yerhafu ingafaneleka ukuba ibe yi-EA ukuba isebenze i-IRS ubuncinane iminyaka emihlanu kwindawo efuna ulwazi olubanzi lwekhowudi yentlawulo kunye nezicelo zayo.
Yintoni eyenziwa yi-EA?
Njengama-CPA kunye nabameli beerhafu , ii-EA ziyakwazi ukujongana nazo zonke iintlobo zeerhafu kunye kwaye zimele iimfuno zabathengi zabo phambi kwe-IRS. Umxhasi akufuneki ukuba abekhona-ii-EA zivunyelwe ukuba zivele endaweni yabathengi babo. Abameli ababhalisiweyo bajolise kuphela kwi-accounting accounting.
Ii-EAs zinelungelo elithile elincinci lomthengi phantsi kwemiqathango ye-IRS yokuBuyiselwa kunye noTshintsho loMthetho ka-1998.
UMthetho unika ukugcinwa kwemfihlo phakathi kwe-arhente kunye nomxhasi wakhe phantsi kweemeko ezibandakanya uphicotho-zincwadi kunye neqoqo: I-EA yakho ayifuni ukwazisa ulwazi kwi-IRS oye wathetha kuye ngaphandle kokuba ixhala malunga nokulungiselela kunye nokufakela iirejista zakho zerhafu.
Ngaba iSiqendu Sigxina?
Ii-EA kufuneka zizalise iiyure ezingama-72 zezifundo eziqhubekayo kwiminyaka emithathu.
Abo nabo ngamalungu e-National Association of Agents Agents kufuneka bazalise iiyure ezingama-30 ngonyaka ngeminyaka emithathu kwiiyure ezingama-90.
Ukutyunjwa kwe-EA kungasuswa yi-IRS Ofisi yoxanduva loQeqesho lwezobuqhetseba. Abasebenzi ababhalisiweyo banjelwa kwimigangatho yeSebe leNgcaciso ye-Nondyebo 230, echaza imiqathango ye-IRS. Amalungu e-NAEA kufuneka ahambisane ne-Code of Ethics of Ethics and rules of conduct professional or risk of loss of membership.
Unokufumana Njani Ummeli Obhalisiweyo?
Ulungelo lwe-EA luyimfuneko kwaye lufuna, ngoko akufanele kumangalisi ukuba ii-EAs ezininzi zivakalisa isimo sabo-zifanelekile. Kufuneka ufumane igama elithi "EA" ngokulandela amagama abo kwirejista yezobugcisa okanye nakwiiJapan Pages. Unokubiza no-800-424-4339, inkonzo ye-EA yokuhanjiswa, okanye u tyelele iwebhusayithi ye-NAEA.
Gcina iimfuno eziqhubekayo zemfundo kunye neendlela zokuziphatha xa ucinga ukuba ukhetha umntu ovela kwirekhodi okanye incwadi yefowuni. I-EE izolo mhlawumbi ingabi yi-EA namhlanje. Yenza umsebenzi ophantsi wesikolo uze ukhangele inkonzo ye-EA yokuhanjiswa okanye i-NAEA ngokunjalo. Unokuqinisekisa kwakhona isimo se-arhente ebhaliweyo ngqo kwi-IRS.
Kwaziwa nangokuthi: EA