When it comes to tax representation, EAs are a specialty designation and are unrestricted to practice before the government and have unlimited representation rights before the IRS at all administrative levels EA’s are highly trained/licensed specialist in complex tax law, IRS procedures and negotiations and may represent both individuals and businesses before federal and state taxing authorities. Not everyone can provide these niche specialty services, which puts EAs in super high demand. If someone has an EA designation you can be sure you’re getting a professionally licensed specialist.
The Enrolled Agent occupation is long and proud credential and has been regulated by Congress since 1884. It was originally established to investigate questionable and fraudulent claims that were submitted in the wake of the Civil War. Congress decided to regulate persons who were given the task of representing citizens in affairs with the United States Treasury.
Is there any difference between a Certified Public Accountant (CPA) and an Enrolled Agent (EA)? Yes, the two are different in many aspects, but some people find it hard to distinguish between a CPA and an EA.
A CPA has a wider more general role when compared to an EA. A Certified Public Accountant should have a vast general knowledge of accounting, auditing, business law, personal finance and taxes. On the contrary, an Enrolled Agent is a representation specialist whom also has to be knowledgeable about taxes, codes and regulations along with case law and IRS practice and procedures as this is the specialty area of an EA.