Podcast

Finance Exam Prep

Author: Ran Chen, EA, CFP®
Feed episode count: 146
Official site: https://open-exam-prep.com/
RSS: https://feeds.captivate.fm/tax-exam-prep/
JSON: /v1/public/podcasts/finance-exam-prep-7658413
Markdown: /podcast/finance-exam-prep-7658413.md

Summary

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. F…

Episodes

Jun 12, 2026 · not_requested

Enrolled Agent Exam [Part 2] 46, Section 1245 Depreciation Recapture

Duration seconds: 158
Source: https://open-exam-prep.com/

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Jun 11, 2026 · not_requested

Enrolled Agent Exam [Part 2] 45, Alternative Depreciation System (ADS)

Duration seconds: 232
Source: https://open-exam-prep.com/

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Jun 10, 2026 · not_requested

Enrolled Agent Exam [Part 2] 44, Listed Property — Vehicles and Computers

Duration seconds: 175
Source: https://open-exam-prep.com/

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Jun 9, 2026 · not_requested

Enrolled Agent Exam [Part 2] 43, Section 179 Expensing — Limits

Duration seconds: 158
Source: https://open-exam-prep.com/

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Jun 8, 2026 · not_requested

Enrolled Agent Exam [Part 2] 42, Bonus Depreciation — Phase-Down Schedule

Duration seconds: 194
Source: https://open-exam-prep.com/

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Jun 7, 2026 · not_requested

Enrolled Agent Exam [Part 2] 41, MACRS Conventions — Half-Year, Mid-Quarter, Mid-Month

Duration seconds: 227
Source: https://open-exam-prep.com/

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Jun 6, 2026 · not_requested

Enrolled Agent Exam [Part 2] 40, MACRS — Modified Accelerated Cost Recovery System

Duration seconds: 225
Source: https://open-exam-prep.com/

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Jun 5, 2026 · not_requested

Enrolled Agent Exam [Part 2] 39, Depreciation Basics — Useful Life and Method

Duration seconds: 221
Source: https://open-exam-prep.com/

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Jun 4, 2026 · not_requested

Enrolled Agent Exam [Part 2] 38, UNICAP — §263A Capitalization Rules

Duration seconds: 205
Source: https://open-exam-prep.com/

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Jun 3, 2026 · not_requested

Enrolled Agent Exam [Part 2] 37, Ordinary and Necessary Expenses — §162

Duration seconds: 214
Source: https://open-exam-prep.com/

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Jun 2, 2026 · not_requested

Enrolled Agent Exam [Part 2] 36, Gross Receipts and Cost of Goods Sold

Duration seconds: 196
Source: https://open-exam-prep.com/

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Jun 1, 2026 · not_requested

Enrolled Agent Exam [Part 2] 35, Related-Party Transactions and §267

Duration seconds: 197
Source: https://open-exam-prep.com/

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May 31, 2026 · not_requested

Enrolled Agent Exam [Part 2] 34, Tax Year Changes — Form 1128

Duration seconds: 207
Source: https://open-exam-prep.com/

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May 30, 2026 · not_requested

Enrolled Agent Exam [Part 2] 33, Form 7004 — Business Tax Extensions

Duration seconds: 215
Source: https://open-exam-prep.com/

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May 29, 2026 · not_requested

Enrolled Agent Exam [Part 2] 32, Accounting Period Election — Calendar vs Fiscal

Duration seconds: 231
Source: https://open-exam-prep.com/

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May 28, 2026 · not_requested

Enrolled Agent Exam [Part 2] 31, Choosing the Right Entity — Tax Comparison

Duration seconds: 239
Source: https://open-exam-prep.com/

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May 27, 2026 · not_requested

Enrolled Agent Exam [Part 2] 30, S Corp Reasonable Compensation Requirement

Duration seconds: 239
Source: https://open-exam-prep.com/

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May 26, 2026 · not_requested

Enrolled Agent Exam [Part 2] 29, S Corp Termination — Voluntary and Involuntary

Duration seconds: 203
Source: https://open-exam-prep.com/

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May 25, 2026 · not_requested

Enrolled Agent Exam [Part 2] 28, S Corp Distributions — Tax Treatment

Duration seconds: 226
Source: https://open-exam-prep.com/

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May 24, 2026 · not_requested

Enrolled Agent Exam [Part 2] 27, S Corp Accumulated Adjustments Account (AAA)

Duration seconds: 216
Source: https://open-exam-prep.com/

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May 23, 2026 · not_requested

Enrolled Agent Exam [Part 2] 26, S Corporation Stock Basis vs Debt Basis

Duration seconds: 223
Source: https://open-exam-prep.com/

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May 22, 2026 · not_requested

Enrolled Agent Exam [Part 2] 25, S Corporation — Eligibility and Election (Form 2553)

Duration seconds: 189
Source: https://open-exam-prep.com/

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May 21, 2026 · not_requested

Enrolled Agent Exam [Part 2] 24, C Corp Liquidation — §331 and §336

Duration seconds: 175
Source: https://open-exam-prep.com/

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May 20, 2026 · not_requested

Enrolled Agent Exam [Part 2] 23, C Corp Distributions — Dividends, ROC, Capital Gain

Duration seconds: 260
Source: https://open-exam-prep.com/

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May 19, 2026 · not_requested

Enrolled Agent Exam [Part 2] 22, Section 1202 Qualified Small Business Stock

Duration seconds: 209
Source: https://open-exam-prep.com/

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May 18, 2026 · not_requested

Enrolled Agent Exam [Part 2] 21, Corporate Net Operating Losses — Post-TCJA Rules

Duration seconds: 247
Source: https://open-exam-prep.com/

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May 17, 2026 · not_requested

Enrolled Agent Exam [Part 2] 20, Corporate Alternative Minimum Tax (CAMT)

Duration seconds: 68
Source: https://open-exam-prep.com/

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May 16, 2026 · not_requested

Enrolled Agent Exam [Part 2] 19, Accumulated Earnings Tax and PHC Tax

Duration seconds: 198
Source: https://open-exam-prep.com/

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May 15, 2026 · not_requested

Enrolled Agent Exam [Part 2] 18, Dividends-Received Deduction (DRD)

Duration seconds: 205
Source: https://open-exam-prep.com/

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May 14, 2026 · not_requested

Enrolled Agent Exam [Part 2] 17, C Corporation — Computing Taxable Income

Duration seconds: 198
Source: https://open-exam-prep.com/

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May 13, 2026 · not_requested

Enrolled Agent Exam [Part 2] 16, C Corporation Formation — §351 Nonrecognition

Duration seconds: 246
Source: https://open-exam-prep.com/

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May 12, 2026 · not_requested

Enrolled Agent Exam [Part 2] 15, Check-the-Box Election — Form 8832

Duration seconds: 241
Source: https://open-exam-prep.com/

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May 11, 2026 · not_requested

Enrolled Agent Exam [Part 2] 14, Single-Member LLC — Disregarded Entity Rules

Duration seconds: 162
Source: https://open-exam-prep.com/

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May 10, 2026 · not_requested

Enrolled Agent Exam [Part 2] 13, Limited Liability Company (LLC) — Default Tax Classification

Duration seconds: 224
Source: https://open-exam-prep.com/

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May 9, 2026 · not_requested

Enrolled Agent Exam [Part 2] 12, Partnership Termination and Dissolution

Duration seconds: 190
Source: https://open-exam-prep.com/

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May 8, 2026 · not_requested

Enrolled Agent Exam [Part 2] 11, Schedule K-1 (Form 1065) — Partner Reporting

Duration seconds: 187
Source: https://open-exam-prep.com/

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May 7, 2026 · not_requested

Enrolled Agent Exam [Part 2] 10, Partnership Distributions — Cash and Property

Duration seconds: 210
Source: https://open-exam-prep.com/

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May 6, 2026 · not_requested

Enrolled Agent Exam [Part 2] 09, Guaranteed Payments to Partners — §707(c)

Duration seconds: 216
Source: https://open-exam-prep.com/

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May 5, 2026 · not_requested

Enrolled Agent Exam [Part 2] 08, Special Allocations and §704(c) Built-In Gain

Duration seconds: 266
Source: https://open-exam-prep.com/

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May 4, 2026 · not_requested

Enrolled Agent Exam [Part 2] 07, Partnership Allocations — §704(b) Substantial Economic Effect

Duration seconds: 223
Source: https://open-exam-prep.com/

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May 3, 2026 · not_requested

Enrolled Agent Exam [Part 2] 06, Inside Basis vs Outside Basis

Duration seconds: 219
Source: https://open-exam-prep.com/

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May 2, 2026 · not_requested

Enrolled Agent Exam [Part 2] 05, Partnership Formation — §721 Nonrecognition

Duration seconds: 267
Source: https://open-exam-prep.com/

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May 1, 2026 · not_requested

Enrolled Agent Exam [Part 2] 04, Hobby vs Business — Activity for Profit Test

Duration seconds: 182
Source: https://open-exam-prep.com/

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Apr 30, 2026 · not_requested

Enrolled Agent Exam [Part 2] 03, Schedule C — Common Deductible Expenses

Duration seconds: 230
Source: https://open-exam-prep.com/

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Apr 29, 2026 · not_requested

Enrolled Agent Exam [Part 2] 02, Self-Employment Tax and Schedule SE

Duration seconds: 238
Source: https://open-exam-prep.com/

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Apr 28, 2026 · not_requested

Enrolled Agent Exam [Part 2] 01, Sole Proprietorship Basics and Schedule C

Duration seconds: 140
Source: https://open-exam-prep.com/

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Apr 25, 2026 · not_requested

Enrolled Agent Exam [Part 1] 100, Exam Day Strategies and Final Review

Duration seconds: 236
Source: https://open-exam-prep.com/

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Apr 24, 2026 · not_requested

Enrolled Agent Exam [Part 1] 99, Form 1040 Review and Common Errors

Duration seconds: 189
Source: https://open-exam-prep.com/

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Apr 23, 2026 · not_requested

Enrolled Agent Exam [Part 1] 98, Individual Taxpayer Identification Number (ITIN)

Duration seconds: 198
Source: https://open-exam-prep.com/

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Apr 22, 2026 · not_requested

Enrolled Agent Exam [Part 1] 97, Tax Return Preparer Due Diligence

Duration seconds: 253
Source: https://open-exam-prep.com/

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Apr 21, 2026 · not_requested

Enrolled Agent Exam [Part 1] 96, Fringe Benefits - Taxable vs Excludable

Duration seconds: 181
Source: https://open-exam-prep.com/

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Apr 20, 2026 · not_requested

Enrolled Agent Exam [Part 1] 95, Recognition of Income - Cash vs Accrual

Duration seconds: 177
Source: https://open-exam-prep.com/

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Apr 19, 2026 · not_requested

Enrolled Agent Exam [Part 1] 94, Tax Benefits for Adoption

Duration seconds: 203
Source: https://open-exam-prep.com/

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Apr 18, 2026 · not_requested

Enrolled Agent Exam [Part 1] 93, Scholarships, Fellowships, and Educational Assistance

Duration seconds: 187
Source: https://open-exam-prep.com/

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Apr 17, 2026 · not_requested

Enrolled Agent Exam [Part 1] 92, Standard Mileage Rates and Transportation

Duration seconds: 217
Source: https://open-exam-prep.com/

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Apr 16, 2026 · not_requested

Enrolled Agent Exam [Part 1] 91, Retirement Plan Contribution Limits for 2025

Duration seconds: 237
Source: https://open-exam-prep.com/

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Apr 15, 2026 · not_requested

Enrolled Agent Exam [Part 1] 90, Form 8949 Reporting Requirements

Duration seconds: 190
Source: https://open-exam-prep.com/

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