ENROLLED AGENT Definition

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ENROLLED AGENT (EA) is any individual who is enrolled under the provisions of Treasury Department Circular No. 230 to practice before the IRS.

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CONTINUING AUDITOR is the auditor of the current year who also audited the financial statements of the client for the previous year.

TRANCHES are related securities that are offered at the same time but have different risk, reward, and/or maturity.

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