# Finance Exam Prep

Page: https://stenobird.com/podcast/finance-exam-prep-7658413
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413.md
RSS feed: https://feeds.captivate.fm/tax-exam-prep/
Official site: https://open-exam-prep.com/
Author: Ran Chen, EA, CFP®
Episodes: 146

## Resource

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…

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JSON: https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413
Markdown: https://stenobird.com/podcast/finance-exam-prep-7658413.md

## Episodes
- [Enrolled Agent Exam [Part 2] 46, Section 1245 Depreciation Recapture](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-46-section-1245-depreciation-recapture) — 2026-06-12T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 45, Alternative Depreciation System (ADS)](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-45-alternative-depreciation-system-ads) — 2026-06-11T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 44, Listed Property — Vehicles and Computers](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-44-listed-property-vehicles-and-computers) — 2026-06-10T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 43, Section 179 Expensing — Limits](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-43-section-179-expensing-limits) — 2026-06-09T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 42, Bonus Depreciation — Phase-Down Schedule](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-42-bonus-depreciation-phase-down-schedule) — 2026-06-08T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 41, MACRS Conventions — Half-Year, Mid-Quarter, Mid-Month](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-41-macrs-conventions-half-year-mid-quarter-mid-month) — 2026-06-07T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 40, MACRS — Modified Accelerated Cost Recovery System](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-40-macrs-modified-accelerated-cost-recovery-system) — 2026-06-06T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 39, Depreciation Basics — Useful Life and Method](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-39-depreciation-basics-useful-life-and-method) — 2026-06-05T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 38, UNICAP — §263A Capitalization Rules](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-38-unicap-263a-capitalization-rules) — 2026-06-04T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 37, Ordinary and Necessary Expenses — §162](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-37-ordinary-and-necessary-expenses-162) — 2026-06-03T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 36, Gross Receipts and Cost of Goods Sold](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-36-gross-receipts-and-cost-of-goods-sold) — 2026-06-02T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 35, Related-Party Transactions and §267](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-35-related-party-transactions-and-267) — 2026-06-01T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 34, Tax Year Changes — Form 1128](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-34-tax-year-changes-form-1128) — 2026-05-31T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 33, Form 7004 — Business Tax Extensions](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-33-form-7004-business-tax-extensions) — 2026-05-30T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 32, Accounting Period Election — Calendar vs Fiscal](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-32-accounting-period-election-calendar-vs-fiscal) — 2026-05-29T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 31, Choosing the Right Entity — Tax Comparison](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-31-choosing-the-right-entity-tax-comparison) — 2026-05-28T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 30, S Corp Reasonable Compensation Requirement](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-30-s-corp-reasonable-compensation-requirement) — 2026-05-27T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 29, S Corp Termination — Voluntary and Involuntary](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-29-s-corp-termination-voluntary-and-involuntary) — 2026-05-26T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 28, S Corp Distributions — Tax Treatment](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-28-s-corp-distributions-tax-treatment) — 2026-05-25T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 27, S Corp Accumulated Adjustments Account (AAA)](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-27-s-corp-accumulated-adjustments-account-aaa) — 2026-05-24T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 26, S Corporation Stock Basis vs Debt Basis](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-26-s-corporation-stock-basis-vs-debt-basis) — 2026-05-23T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 25, S Corporation — Eligibility and Election (Form 2553)](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-25-s-corporation-eligibility-and-election-form-2553) — 2026-05-22T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 24, C Corp Liquidation — §331 and §336](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-24-c-corp-liquidation-331-and-336) — 2026-05-21T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 23, C Corp Distributions — Dividends, ROC, Capital Gain](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-23-c-corp-distributions-dividends-roc-capital-gain) — 2026-05-20T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 22, Section 1202 Qualified Small Business Stock](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-22-section-1202-qualified-small-business-stock) — 2026-05-19T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 21, Corporate Net Operating Losses — Post-TCJA Rules](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-21-corporate-net-operating-losses-post-tcja-rules) — 2026-05-18T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 20, Corporate Alternative Minimum Tax (CAMT)](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-20-corporate-alternative-minimum-tax-camt) — 2026-05-17T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 19, Accumulated Earnings Tax and PHC Tax](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-19-accumulated-earnings-tax-and-phc-tax) — 2026-05-16T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 18, Dividends-Received Deduction (DRD)](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-18-dividends-received-deduction-drd) — 2026-05-15T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 17, C Corporation — Computing Taxable Income](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-17-c-corporation-computing-taxable-income) — 2026-05-14T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 16, C Corporation Formation — §351 Nonrecognition](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-16-c-corporation-formation-351-nonrecognition) — 2026-05-13T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 15, Check-the-Box Election — Form 8832](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-15-check-the-box-election-form-8832) — 2026-05-12T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 14, Single-Member LLC — Disregarded Entity Rules](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-14-single-member-llc-disregarded-entity-rules) — 2026-05-11T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 13, Limited Liability Company (LLC) — Default Tax Classification](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-13-limited-liability-company-llc-default-tax-classification) — 2026-05-10T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 12, Partnership Termination and Dissolution](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-12-partnership-termination-and-dissolution) — 2026-05-09T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 11, Schedule K-1 (Form 1065) — Partner Reporting](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-11-schedule-k-1-form-1065-partner-reporting) — 2026-05-08T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 10, Partnership Distributions — Cash and Property](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-10-partnership-distributions-cash-and-property) — 2026-05-07T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 09, Guaranteed Payments to Partners — §707(c)](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-09-guaranteed-payments-to-partners-707-c) — 2026-05-06T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 08, Special Allocations and §704(c) Built-In Gain](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-08-special-allocations-and-704-c-built-in-gain) — 2026-05-05T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 07, Partnership Allocations — §704(b) Substantial Economic Effect](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-07-partnership-allocations-704-b-substantial-economic-effect) — 2026-05-04T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 06, Inside Basis vs Outside Basis](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-06-inside-basis-vs-outside-basis) — 2026-05-03T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 05, Partnership Formation — §721 Nonrecognition](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-05-partnership-formation-721-nonrecognition) — 2026-05-02T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 04, Hobby vs Business — Activity for Profit Test](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-04-hobby-vs-business-activity-for-profit-test) — 2026-05-01T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 03, Schedule C — Common Deductible Expenses](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-03-schedule-c-common-deductible-expenses) — 2026-04-30T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 02, Self-Employment Tax and Schedule SE](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-02-self-employment-tax-and-schedule-se) — 2026-04-29T22:41:20+00:00
- [Enrolled Agent Exam [Part 2] 01, Sole Proprietorship Basics and Schedule C](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-01-sole-proprietorship-basics-and-schedule-c) — 2026-04-28T22:41:20+00:00
- [Enrolled Agent Exam [Part 1] 100, Exam Day Strategies and Final Review](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-100-exam-day-strategies-and-final-review) — 2026-04-25T02:03:45+00:00
- [Enrolled Agent Exam [Part 1] 99, Form 1040 Review and Common Errors](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-99-form-1040-review-and-common-errors) — 2026-04-24T02:03:45+00:00
- [Enrolled Agent Exam [Part 1] 98, Individual Taxpayer Identification Number (ITIN)](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-98-individual-taxpayer-identification-number-itin) — 2026-04-23T02:03:45+00:00
- [Enrolled Agent Exam [Part 1] 97, Tax Return Preparer Due Diligence](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-97-tax-return-preparer-due-diligence) — 2026-04-22T02:03:45+00:00
- [Enrolled Agent Exam [Part 1] 96, Fringe Benefits - Taxable vs Excludable](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-96-fringe-benefits-taxable-vs-excludable) — 2026-04-21T02:03:45+00:00
- [Enrolled Agent Exam [Part 1] 95, Recognition of Income - Cash vs Accrual](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-95-recognition-of-income-cash-vs-accrual) — 2026-04-20T02:03:45+00:00
- [Enrolled Agent Exam [Part 1] 94, Tax Benefits for Adoption](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-94-tax-benefits-for-adoption) — 2026-04-19T02:03:45+00:00
- [Enrolled Agent Exam [Part 1] 93, Scholarships, Fellowships, and Educational Assistance](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-93-scholarships-fellowships-and-educational-assistance) — 2026-04-18T02:03:45+00:00
- [Enrolled Agent Exam [Part 1] 92, Standard Mileage Rates and Transportation](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-92-standard-mileage-rates-and-transportation) — 2026-04-17T02:03:45+00:00
- [Enrolled Agent Exam [Part 1] 91, Retirement Plan Contribution Limits for 2025](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-91-retirement-plan-contribution-limits-for-2025) — 2026-04-16T02:03:45+00:00
- [Enrolled Agent Exam [Part 1] 90, Form 8949 Reporting Requirements](https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-90-form-8949-reporting-requirements) — 2026-04-15T02:03:45+00:00

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