What is an EA?
What Is an Enrolled Agent?
An enrolled agent (EA) is a tax professional who has passed an Internal Revenue Service (IRS) test covering all aspects of taxation, and a scrupulous background check. Those who pass are literally tax experts. The “EA” designation is the highest tax credential recognized by the IRS.
Enrolled agents focus exclusively on tax issues, including audits, appeals, and collections. They’re said to be “enrolled” because they’re specially licensed by the federal government. An enrolled agent is the only type of tax professional who has this type of relationship with the IRS.
Like CPAs and tax attorneys, EAs can handle all types of tax matters and can represent their clients’ interests before the IRS. The client does not necessarily have to be present. EAs are authorized to appear in place of their clients.
EAs must complete 72 hours of continuing education courses every three years. Those who are also members of the National Association of Enrolled Agents (NAEA) must complete 30 hours per year for three years for a total of 90 hours.
Enrolled agents are held to the standards of the Department of Treasury’s Circular 230, which lists IRS regulations. NAEA members must additionally comply with the Association’s code of ethics and rules of professional conduct or they risk losing their memberships.