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.
The concept of a group is frequently used in tax law, accounting and (less frequently) company law to attribute the rights and duties of one member of the group to another or the whole.If the corporations are engaged in entirely different businesses, the group is called a conglomerate.eff defines business group as a group of companies that does business in different markets under common administrative or financial control whose members are linked by relations of interpersonal trust on the basis of similar personal ethnic or commercial background.