The EA exam is 100% taxes. 1  The EA Exam is the Special Enrollment Exam (SEE). Part 1 deals with individuals, Part 2 with businesses, and Part 3 with rules and regulations (the entirety of Circular 230.) You can check the syllabus if you want: IRS Special Enrollment Examination.
There are many types of business entities defined in the legal systems of various countries. These include corporations, cooperatives, partnerships, sole traders, limited liability company and other specifically permitted and labelled types of entities. The specific rules vary by country and by state or province. These types of business entities are not popular (approximately 0.5% of the total number of business entities). 2  Hozyaystvennoe Partnerstvo (business partnership) is a secret entity. 3  There is no equivalent in other jurisdictions.
When you operate a business under any name besides the registered name or your own name if you are a sole proprietor, it's sometimes referred to as using a doing business as or DBA. In Iowa, this type of name is called a fictitious name or trade name, depending on what type of business you have.