Enrolled agent vs CPA: what's the difference?
Both can represent you before the IRS, with the same unlimited rights. The difference is who licenses them and how they qualify. The IRS licenses an enrolled agent (EA) after a tax-only exam. A state board licenses a certified public accountant (CPA) after an accounting education, a four-section exam and the experience the state requires. The IRS says "enrolled agents, certified public accountants, and attorneys have unlimited representation rights before the IRS."
| Enrolled agent | CPA | |
|---|---|---|
| Licensed by | The IRS | A state or territory's board of accountancy |
| Before the IRS | Unlimited representation rights | Unlimited representation rights |
| Exam | Special Enrollment Examination: 3 parts, each about tax | Uniform CPA Examination: 4 sections, 16 hours of testing |
| Education | The IRS's steps list no degree | College study in accounting: usually 150 semester hours, or 120 plus more experience where a state has adopted that path |
| Experience | The IRS's steps list none | Set by the state board |
| Staying licensed | 72 hours of CE every 3 years, at least 16 a year | Ethics and CE rules set by the state |
What each one can do before the IRS
On IRS tax matters, they have the same unlimited representation rights. The IRS's enrolled agent FAQ says EAs, like attorneys and CPAs, are "generally unrestricted as to which taxpayers they can represent". New to the title? What an enrolled agent is and does.
A preparer with neither credential cannot represent you. The IRS says a preparer who only holds a PTIN has no authority to represent clients before the IRS, with an exception for returns prepared and filed on or before December 31, 2015.
How you become one
EA. You get a PTIN, pass all three parts of the exam within three years, apply for enrollment and clear an IRS suitability check. Certain IRS employees with past technical experience are exempt from the exam. The three parts cover individuals, businesses, and representation. The steps in full.
CPA. The IRS says CPAs "have completed a study in accounting at a college or university" and "have passed the Uniform CPA Examination," and they must meet experience and good-character requirements set by their boards. NASBA, the national body of state boards, now lists three model paths: a graduate degree in accounting plus one year of experience; a bachelor's plus 30 more credits (150 semester hours) plus one year; or a bachelor's in accounting (120 semester hours) plus two years. Each state must pass its own law to adopt them, and dates vary. The AICPA's CPA site says education, work experience, ethics and other requirements "vary from state to state", because each U.S. state and territory has its own board. Check your state's board before you plan.
How long and how much
The EA exam is three parts with a $317 fee per part. The IRS lets passing scores carry over for up to three years. Total cost and registration. How hard the parts are.
For the CPA route, the AICPA's site describes a computer-based exam of four sections totaling 16 hours of assessment, and says the requirements to sit for it vary by state. Exam fees and the time it takes depend on your state's rules and your education, so we have no single number. Add the years of college coursework and the experience on top.
Keeping the credential
EAs must obtain 72 hours of continuing education every three years, with at least 16 hours each year, two of them on ethics. The IRS says CPAs must meet ethics and continuing education requirements to keep an active license. Your state board sets the hours. EA renewal windows and CE rules, in full.
Which fits whom
- You want to do taxes and represent clients. The EA route is built for that. The exam covers only federal tax, and the IRS's steps list no degree or work-experience requirement.
- You want a career built on accounting. The CPA path starts with a college study in accounting, and your state board decides the rest.
- You're hiring someone for a tax problem. Either credential gives unlimited IRS representation rights.
Sources, checked October 26, 2026: IRS: Understanding tax return preparer credentials and qualifications · IRS: Enrolled agents FAQ · IRS: Become an enrolled agent · IRS: CE requirements FAQ · NASBA: New CPA licensure pathways · AICPA: Licensure · AICPA: The CPA Exam. Rules can change, so check the IRS and your state board before you decide.