Enrolled agents are federally licensed tax professionals who have been licensed by the Internal Revenue Services (IRS). EAs prepare business and personal income tax returns and can represent taxpayers before the IRS in all matters across all 50 states.   EAs become licensed after they pass a three-part exam.  This is not an easy feat. Most CPAs that do not specialize in federal taxation could not achieve a passing score because the EA exam focuses on Federal Taxation period. End of Story. An EA that has the accounting background and federal taxation background is unstoppable.  He or she can dribble circles around IRS agents and IRS revenue officers.  EAs cause even IRS attorneys, who know the tax law very well, to mind their Ps and Qs when an EA steps on the scene because they know they are up against a formidable opponent that has taken the time to study the tax law.  Don'g kid yourself. CPAs that specialize in Federal Taxation are like kids that grow up to be just like their EA dads.  Sure, CPAs are better at complex accounting principles  and know GAAP, IFRS, GASB, and other accounting tasks but after they finish studying all those principles they still have to study federal taxation to become as proficient as an EA.  Most CPAs go on to becoming auditors and forget what little they learned about federal taxation.  Just saying.

Being an EA requires adherence to ethical standards as well and are subject to a personal background check by the federal government. EAs are also required to complete 72 hours of continuing education training every three years in order to preserve their license.  When we put a CPA and EA side by side and grill them on taxation and accounting, the CPA will win the accounting side while the EA will win the taxation side. When a CPA sees an EA with an accounting background, he forfeits and runs away to his mommy. That's how the tale ends, folks.