United States · Licensing examEnrolled agent, CPA and tax attorney side by side
Source: the IRS page on preparer credentials. It doesn’t give CPA or attorney hours, so ask the state board of accountancy or bar that licenses you.
| Enrolled agent | CPA | Attorney | |
|---|---|---|---|
| Licensed by | The IRS | State boards of accountancy, DC and US territories | State courts, DC, or their designees such as the state bar |
| What it takes | A suitability check and the three-part SEE | The Uniform CPA Examination, accounting study, and the board’s experience and character rules | Generally a law degree and a bar exam |
| Continuing education | 72 hours every 3 years | Required to keep the license active | Generally ongoing |
| IRS representation | Unlimited | Unlimited | Unlimited |
Does a CPA need to be an enrolled agent?
No. CPAs already have unlimited practice rights before the IRS, the same as enrolled agents and attorneys, so a CPA doesn’t need EA status to represent clients.
What’s the difference between the enrolled agent and CPA exams?
The SEE tests federal tax only: individuals, businesses, and representation, practices and procedures, in three parts of 100 questions each. It’s set by the IRS and run by PSI.
The CPA exam is the Uniform CPA Examination, a separate test, and the state board that licenses you sets the other requirements. We cover it on its own page.
What they share
All three must have a PTIN to prepare a return for pay, and must enter it on the return. With a valid PTIN, all three appear in the IRS’s directory of preparers with credentials, unless they opt out.
Sources: IRS and 1 more. Checked October 2026.
- IRS: Understanding tax return preparer credentials and qualifications ↗
- IRS: Enrolled agent information ↗
Rules and fees can change, so check the official site before your test.