At a glance
What to know before choosing
- Tax preparer describes work performed; CPA and enrolled agent describe professional credentials. A practitioner may hold a credential and prepare returns, but the terms are not interchangeable.
Who issues the credential?
CPAs are licensed by boards of accountancy. Enrolled agents are licensed by the IRS. A paid federal return preparer needs an IRS preparer tax identification number, or PTIN; a PTIN alone is not a CPA license or enrolled agent credential.
Who can represent a taxpayer before the IRS?
CPAs, enrolled agents, and attorneys have unlimited representation rights before the IRS, subject to the applicable professional rules. Other preparers may have limited rights through the Annual Filing Season Program. A PTIN alone does not provide those broader representation rights.
How does continuing education differ?
CPA continuing education follows the licensing board's rules. Enrolled agents follow IRS continuing education requirements. Check the exact CPA CPE or IRS CE designation of a program before using it for renewal.
Choose training for the work you perform
Compare the topic, learning objectives, delivery format, and published credit treatment. A credential identifies professional qualifications; the program details tell you whether a particular tax course fits your education plan.
Frequently asked questions
Questions about this guide
Does a PTIN make someone an enrolled agent?
No. A PTIN identifies a paid federal tax return preparer. Enrolled agent status is a separate IRS credential.
Can CPAs and enrolled agents represent clients before the IRS?
Yes. Both credentials provide unlimited IRS representation rights, subject to applicable professional rules.
Does the same continuing education approval cover every credential?
No. Check the program designation and the requirements of your licensing or credentialing authority.
Current information