Enrolled agentvsCPA
Licensed by
The IRSState boards of accountancy
Exam
Three part IRS Special Enrollment ExamUniform CPA Exam
Continuing education
72 hours every 3 yearsSet by the state
The short answer
Both can represent you on any IRS matter.
Enrolled agent vs CPA at a glance
| Enrolled agent | CPA | |
|---|---|---|
| Licensed by | The IRS | State boards of accountancy |
| Exam | Three part IRS Special Enrollment Exam | Uniform CPA Exam |
| Continuing education | 72 hours every 3 years | Set by the state |
| Can represent you in collection and appeals | Yes | Yes |
What to know
Attorneys also have unlimited representation rights.
Most other preparers can't represent you on collection issues.
The IRS has a public directory of preparers with credentials.
Enrolled agent may fit if
- You want someone focused on federal tax
- Your issue is mostly IRS collection
CPA may fit if
- You also need bookkeeping or business accounting
- Your state issue needs a local license
Results depend on your situation. Not every case qualifies.