Tax Relief AnswersEnrolled Agent vs CPA vs Tax Attorney: Credentials Compared
The short answer
Enrolled agents, certified public accountants (CPAs) and attorneys all have unlimited rights to represent taxpayers before the IRS, including in audits, payment and collection issues, and appeals. The difference is who licenses them: the IRS licenses enrolled agents, state boards of accountancy license CPAs, and state courts or their designees, such as the state bar, license attorneys. The rules for practice before the IRS are in Treasury Department Circular No. 230, and section 10.3 names all three. Source: IRS, Understanding tax return preparer credentials and qualifications, checked November 2026.
How do the three credentials compare?
| Question | Enrolled agent (EA) | Certified public accountant (CPA) | Tax attorney |
|---|---|---|---|
| Who licenses them | The IRS | State boards of accountancy, the District of Columbia and U.S. territories | State courts, the District of Columbia or their designees, such as the state bar |
| Main exam or path | A three-part Special Enrollment Examination on tax planning, return preparation and representation, or experience as a former IRS employee; plus a suitability check | The Uniform CPA Examination, accounting study, and experience and character requirements | Generally a law degree and a bar exam |
| Continuing education | 72 hours every 3 years | Required by the state board to keep an active license | Generally ongoing, with character standards |
| IRS representation rights | Unlimited | Unlimited | Unlimited |
| Focus | Federal tax | A range of services; some specialize in tax | A range of services; some specialize in tax |
| Where to check | IRS Office of Enrollment; IRS preparer directory | The state board of accountancy; IRS preparer directory | The state bar or court; IRS preparer directory |
The IRS calls enrolled agent status "the highest credential the IRS awards," per its enrolled agent information page.
How do you check a credential?
- Search the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications. It lists attorneys, CPAs, enrolled agents, enrolled retirement plan agents and enrolled actuaries who hold a valid preparer tax identification number (PTIN), plus Annual Filing Season Program participants.
- For an enrolled agent, use the IRS page Verify the status of an enrolled agent: you send the Office of Enrollment contact form and choose "I am requesting information about an enrolled agent." The IRS says its policy is to answer within 72 hours.
- For a CPA, check with the state board of accountancy that issued the license. For an attorney, check with the state bar or the court that admitted them. The IRS directory covers only people with a valid PTIN, so the licensing body is the place to confirm a license.
- When someone will represent you, they sign Part II of Form 2848 with their designation, licensing jurisdiction and license or enrollment number, per the Form 2848 instructions.
What about preparers without these credentials?
Anyone with a PTIN can prepare returns for pay. Annual Filing Season Program participants may represent clients only on returns they prepared and signed, and only before revenue agents, customer service staff and the Taxpayer Advocate Service; they cannot represent anyone in appeals or collection matters. Preparers with only a PTIN have no authority to represent clients for returns filed after 2015. Circular 230 section 10.27 also bars practitioners from charging an "unconscionable fee" and allows contingent fees only in limited situations.
When does each one tend to be used?
For IRS collection matters such as payment plans, offers and levies, all three credentials carry the same representation rights. People often weigh other facts, such as whether the matter may go to court, whether it involves bookkeeping or financial statements, and the professional's own experience with IRS collection cases. None of these makes one credential the right choice for every case. Related: how to choose help and free tax debt help.
FAQ
Can an enrolled agent represent me in an IRS collection case?
Yes. The IRS says enrolled agents, CPAs and attorneys have unlimited representation rights, including payment and collection issues and appeals.
Who licenses enrolled agents, CPAs and attorneys?
The IRS licenses enrolled agents; state boards of accountancy license CPAs; state courts or their designees, such as the state bar, license attorneys.
How do I verify an enrolled agent?
Search the IRS preparer directory, or send the IRS Office of Enrollment contact form and choose the option for information about an enrolled agent.
Can any tax preparer represent me before IRS collections?
No. The IRS says preparers with limited representation rights cannot represent clients in appeals or collection issues, even for returns they prepared.
Which professional should I hire?
It depends on the facts of your case; a credentialed professional (enrolled agent, CPA or attorney) or the Taxpayer Advocate Service can look at yours.