Whats is an Enrolled Agent
An Enrolled Agent is a licensed individual who has proven their knowledge of tax and ethics through examination and background testing carried out by the United States Treasury, Internal Revenue Service. Once passing the exam and checks, an EA must prove continuing education in both tax law and ethics to retain the license. The Internal Revenue Service oversees the conduct and qualifications in the Office of Professional Responsibility. Only Attorneys, Certified Public Accountants, Enrolled Agents and Enrolled Actuaries are licensed under the OPR regulations. Other tax preparers are called unlicensed preparers. Enrolled Agents have their license on this federal level, having completed the tax and ethics exam and educational requirements and may practice that license in any state. Attorneys and CPAs are licensed under the requirements of the state in which they are licensed. The primary focus of the education of attorneys is law, not specifically tax law and CPAs in accounting practices and procedures, not specifically tax law. EAs are specifically tested and educated in tax law.