Is it a theme you want to sell?
There is a few new modules your theme should support to make it an enterprise theme, and it should extend from the enterprise theme instead of the ce theme. You properly won't be able to do this without an Enterprise Installation to test this with.
If you are series about doing work with Magento Enterprise, you should consider getting into the Magento Partner Porgram, you can read more about what fits you here: http://magento.com/partners/overview
I hope this helps :-)
do you want to Change Community Theme into Enterprise Theme?
Did you purchased Community Theme or you developed?