The National Directory of Certified Public Accountants

Ask A CPA - Hiring a Tax Professional

What Is An Enrolled Agent ?

Enrolled agents (EAs) must pass a tax exam given by the IRS and are authorized to represent taxpayers before the IRS. They may be former IRS agents who are qualified as enrolled agents based on their past service and technical experience. Enrolled Agents have passed a three-part, comprehensive IRS exam covering individual and business returns. They must adhere to ethical standards and complete 72 hours of continuing education courses every three years. Enrolled Agents have unlimited practice rights before the IRS, which means they can represent taxpayers for any tax matter.

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