Both can prepare your return, plan your taxes and represent you before the IRS. The difference is what else each credential covers. Here is how to choose.
Tax work led by an Enrolled Agent. We are not a CPA firm.
CPAs, attorneys and Enrolled Agents are the three credentials with unlimited rights to represent you before the IRS: any taxpayer, any tax matter, at any IRS office.
An Enrolled Agent’s credential is about tax. Enrolled Agents earn it by passing a three-part IRS exam on individual tax, business tax and representation, or through qualifying experience at the IRS, and keep it with 72 hours of continuing education every three years. The IRS calls it “the highest credential the IRS awards.”
A CPA is licensed by a state board of accountancy and covers accounting more broadly, including audits of financial statements; the IRS notes that some specialize in tax preparation and planning.
If you need your taxes done and the IRS handled, an Enrolled Agent is built for exactly that.
Only a licensed CPA firm can issue these reports. Always Accounted does not, and we will tell you if you need one.
The facts, in plain English, from the IRS, the U.S. Tax Court and state accountancy law.
| Question | CPA | Enrolled Agent (EA) |
|---|---|---|
| Who grants it | A state board of accountancy | The IRS |
| What it covers | Accounting broadly: audits, financial reporting and, for some, tax | Tax: individual, business and representation before the IRS |
| How it is earned | Education, an exam and experience, set by each state | A three-part IRS exam, or qualifying experience at the IRS |
| Keeping it | Continuing education set by each state | 72 hours of continuing education every three years |
| Prepare and plan your taxes | Yes | Yes |
| Represent you before the IRS | Yes, unlimited | Yes, unlimited |
| Audit or review financial statements | Yes, through a licensed CPA firm | No |
| Represent you in U.S. Tax Court | Only after passing the Tax Court’s own exam | Only after passing the Tax Court’s own exam |
Sources: IRS, “Enrolled agent information” and “Understanding tax return preparer credentials and qualifications” (2026); U.S. Tax Court Rule 200; Pennsylvania CPA Law. General information, not advice for your situation.
For your taxes, an Enrolled Agent can do the tax work people often hire a CPA for: returns, planning, IRS letters and IRS audits. Always Accounted adds bookkeeping, a written price before any work starts and Access for $9.99 a month.
Personal and business returns, tax planning, IRS letters and IRS audits.
Monthly bookkeeping packages from $175 a month, with Access included.
Personal Tax Care starts at $25 a month and Business Tax Care at $149 a month, with Access included and the final price confirmed in writing before you enroll.
No. They are different credentials. A CPA is licensed by a state board of accountancy and covers accounting broadly, including audits. An Enrolled Agent is enrolled by the IRS and specializes in tax. Before the IRS, both have the same unlimited practice rights.
Neither is better across the board. For tax returns, tax planning and dealing with the IRS, an Enrolled Agent is a strong choice because the credential is all about tax. For audited or reviewed financial statements, you need a CPA firm.
Yes. Enrolled Agents have unlimited practice rights before the IRS, so they can represent you in IRS audits, collections and appeals. They act for you with your signed power of attorney (IRS Form 2848).
If you need your returns prepared, planning for next year or help with an IRS letter or audit, an Enrolled Agent can do it. If a lender, investor or contract needs audited or reviewed financial statements, hire a CPA firm for that part.
Join Access for $9.99 a month and ask it, or request a scope for your return.
General information only. Do not share personal financial information here.
Always Accounted