『Finance Exam Prep』のカバーアート

Finance Exam Prep

Finance Exam Prep

著者： Ran Chen EA CFP®
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Finance Exam Prep is a daily podcast designed to help future tax and finance professionals pass their certification and licensing exams with clarity and confidence. Built and operated by OpenExamPrep, this podcast breaks down major tax exams into focused, easy-to-digest episodes covering the CPA & Enrolled Agent (EA) Exam, including Part 1 (Individuals), Part 2 (Businesses), and Part 3 (Representation, Practices, and Procedures). Each episode targets one key tax concept, common exam trap, or high-frequency test topic—making it ideal for studying during commutes, workouts, or short study sessions. Created by Ran Chen, EA, CFP®, a financial professional and exam specialist who has personally passed multiple professional licensing exams, Tax Exam Prep was developed from firsthand experience with how complex—and often poorly explained—tax exam material can be. The goal is simple: make tax exam preparation clearer, more accessible, and more effective through structured explanations and modern learning tools. Whether you’re preparing for the EA Exam, transitioning into a tax career, or reviewing before test day, this podcast is designed to guide you step by step—one concept at a time. Free practice tools, AI-powered explanations, and additional exam prep resources are available at: https://open-exam-prep.com/Copyright 2026 Ran Chen, EA, CFP® 出世 就職活動 教育 日次 経済学
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  • Enrolled Agent Exam [Part 2] 77, Schedule M-1 / M-3 Reconciliation

    Enrolled Agent Exam [Part 2] 77, Schedule M-1 / M-3 Reconciliation
    2026/07/13
    This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - The purpose of Schedule M-1 and its role in reconciling book income to taxable income for corporations with assets under $10 million. - When the more detailed and complex Schedule M-3 is required for corporations with $10 million or more in assets. - How to properly add back non-deductible expenses, such as federal income tax, to book income. - Why tax-exempt income, like municipal bond interest, is subtracted from book income during the reconciliation. - How to handle the common temporary difference created by using straight-line depreciation for books and accelerated methods (MACRS) for tax. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep
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    4 分
  • Enrolled Agent Exam [Part 2] 76, Form 1065 — Partnership Return Filing

    Enrolled Agent Exam [Part 2] 76, Form 1065 — Partnership Return Filing
    2026/07/12
    This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - The due date for a calendar-year Form 1065 is March 15th, with a six-month extension available via Form 7004. - Form 1065 is an informational return; tax liability flows through to individual partners via the Schedule K-1. - Separately stated items, like capital gains and charitable contributions, are not part of ordinary business income and are reported directly to partners. - A common exam trap is to incorrectly subtract separately stated items when calculating a partnership's ordinary business income. - Under the BBA audit regime, tax deficiencies are assessed at the partnership level unless a 'push-out' election is made to pass the liability to the partners from the year under review. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep
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    3 分
  • Enrolled Agent Exam [Part 2] 75, Form 1120-S — S Corp Return Filing

    Enrolled Agent Exam [Part 2] 75, Form 1120-S — S Corp Return Filing
    2026/07/11
    This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - The annual due date for Form 1120-S is the 15th day of the 3rd month after year-end (March 15 for calendar year filers). - S corps are pass-through entities, reporting income, deductions, and credits to shareholders on Schedule K-1. - Shareholders are taxed on their pro-rata share of income, regardless of whether they receive distributions. - Two critical exam traps involve corporate-level taxes: the Built-In Gains (BIG) tax for former C corps and the Excess Net Passive Income tax. - A helpful mnemonic: "S Corps and Partnerships March together on the 15th," distinguishing their deadline from the April 15th C corp and individual deadline. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep
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    4 分
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