Enrolled Agent
- Credential
- Federal tax-practice credential
- Potential fit
- Tax matters and representation before the IRS
- IRS representation
- Unlimited practice rights before the IRS
Company / Why Enrolled AgentA guide to tax credentials
A tax credential.
A clearer perspective.
What an Enrolled Agent brings to your tax team.
Enrolled Agents are federally authorized tax practitioners. Understanding the credential helps you choose the right professional for the question in front of you.
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Enrolled AgentFederal tax practice
This is a general credential explainer. Jay Walia is President of Accounting Solutions; this page does not identify him as an Enrolled Agent.
Federal credential.
Practical significance.
An Enrolled Agent earns the privilege of representing taxpayers before the IRS.
The credential can be earned through a comprehensive three-part IRS examination or qualifying experience as a former IRS employee.
Read the IRS credential overviewEA
Enrolled AgentFederally authorized tax practitioner
Representation before the IRS
Like CPAs and attorneys, Enrolled Agents have unlimited practice rights before the agency.
- Who
- Any taxpayer
- What
- Any tax matter
- Where
- Any IRS office
These rights describe practice before the IRS. The professional engaged and the specifics of your matter still matter.
Earned once.
Maintained over time.
Tax knowledge is an ongoing responsibility. Enrolled Agents must follow ethical standards and meet continuing-education requirements.
72hours
of continuing education
per three-year renewal cycle
- Year 116hours minimum
Including 2 hours
of ethics - Year 216hours minimum
Including 2 hours
of ethics - Year 316hours minimum
Including 2 hours
of ethics
The annual minimums are part of the 72-hour total—not the full requirement. The cycle includes at least 6 hours of ethics.
Newly enrolled agents may have prorated requirements. Renewal timing and individual circumstances should be checked against current IRS guidance.
IRS renewal requirementsThe right expertise
for your next step.
An EA, CPA, or attorney may be appropriate depending on the facts. The credential is a starting point; relevant experience and the scope of the engagement also count.
Certified Public Accountant
- Credential
- Licensed by a state board of accountancy
- Potential fit
- Accounting and tax needs, depending on the CPA’s practice
- IRS representation
- Unlimited practice rights before the IRS
Attorney
- Credential
- Licensed by a state court or bar
- Potential fit
- Legal advice and representation, including tax matters where appropriate
- IRS representation
- Unlimited practice rights before the IRS
At Accounting Solutions
Daniel Whalen, CPA, is our Executive Accountant. This general EA explainer does not attribute that credential to Jay Walia.
Start with the question.
We’ll discuss the next step.
Bring your tax question to a conversation with Accounting Solutions.
We can discuss the need and identify an appropriate next step. Credential, representation, and tax outcomes depend on the matter and the professional engaged.
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