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.
Single-Entity Business vs. Multi-Entity Business. A single entity can be a standalone business or a segment, department, or operating unit within a business. For example, a company's leadership may direct financial managers to prepare a single-entity report for the business region of North America, enabling senior executives to figure out why the business region of Europe, Middle East and Africa is trailing the North America region in terms of profitability.