Side by side
| Enrolled agent | CPA | |
|---|---|---|
| Licensed by | IRS (federal) | State boards of accountancy |
| IRS practice rights | Unlimited, all states | Unlimited |
| Scope | Tax only | Accounting, audit, attest, tax |
| Exam | 3 parts, 100 Qs each, tax only | Uniform CPA Exam, 3 core sections + 1 discipline |
| Education | None required | Degree and credit-hour requirements set by each state |
| Experience | None required | Typically required by the state |
| Exam fees | $951 (3 x $317) | Set by states/NASBA; considerably higher |
| CE | 72 hours / 3 years (16/yr, 2 ethics) | Set by each state |
Which to choose
- Tax-focused career, fast: EA. No degree gate, and the exam is only tax.
- Audit, attest or corporate accounting: CPA. Only CPAs can sign audit opinions.
- Both: many CPAs never take the EA exam because their license already grants the same IRS practice rights; some tax staff earn the EA first while completing CPA requirements.
All 3 parts, 900 questions, $149 once
Original questions weighted to the IRS content specifications, with explanations that cite the Code, Circular 230 and IRS publications. One payment, free access extension until you pass.
Frequently asked questions
Is an EA equivalent to a CPA?
For representation before the IRS, yes. Outside federal tax (audit, attest, state-licensed accounting), no.
Can an EA work in any state?
Yes. EA status is federal, so it is recognized nationwide for IRS practice.
Sources
- Treasury Department Circular No. 230 (31 CFR Part 10) (accessed 2026-09-23)
- IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)
- AICPA - CPA exam and licensure (Uniform CPA Examination) (accessed 2026-09-23)