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Enrolled Agent vs CPA: Which Career Wins in 2025?
Enrolled Agent vs CPA: Which Tax Professional Should You Choose in 2025?
Enrolled Agent vs CPA—this question pops up often when you're deciding who to trust with your taxes or which tax career path to take. Both titles carry authority. But they come with different responsibilities, training requirements, and benefits.
Whether you’re a taxpayer seeking help or someone considering a career in tax, this guide will break down each profession. We'll also explore which is better suited for your needs and how you can save over 70% with Eduyush on your certification journey.
What Is an Enrolled Agent (EA)?
An Enrolled Agent is a tax professional licensed directly by the IRS. Unlike CPAs, EAs focus exclusively on taxes and have unlimited rights to represent taxpayers before the IRS.
Key Features of Enrolled Agents:
- Licensed by the IRS, not state boards
- Specialize in taxation (individuals, businesses, and estates)
- Can represent clients across all 50 states
- Don’t require a college degree to qualify
- Must pass the Special Enrollment Exam (SEE) or have IRS experience
What Is a CPA?
A Certified Public Accountant (CPA) is licensed at the state level and can provide a wide range of accounting services.
Key Features of CPAs:
- Must have at least a bachelor’s degree
- Complete 150 credit hours (in most states)
- Pass the CPA Exam
- Perform audits, financial statements, and tax services
- Limited to practicing in the state they’re licensed in (unless they apply for reciprocity)
Enrolled Agent vs CPA: Quick Comparison Chart
| Feature | Enrolled Agent (EA) | Certified Public Accountant (CPA) |
|---|---|---|
| Licensing Body | IRS | State Boards of Accountancy |
| Focus | Taxation | Accounting + Taxation |
| Representation Rights | Unlimited before IRS | Limited unless also EA |
| Degree Required | No | Yes |
| Nationwide Practice | Yes | No (unless licensed in multiple states) |
| Cost of Certification | Lower | Higher |
| Certification Time | 3–6 months | 1–2 years |
| Continuing Education | 72 hours/3 years | Varies by state (often 120 hours) |
Enrolled Agent vs. CPA: Education Requirements
Enrolled Agent Education Path:
First, you need a high school diploma. Then, you can take the EA exam immediately. Alternatively, you can gain IRS experience first. Moreover, no specific degree is required.
CPA Education Requirements:
Initially, you need a bachelor's degree. Additionally, most states require 150 credit hours. Furthermore, accounting courses are mandatory. Subsequently, you take the CPA exam.
Exam Comparison: EA vs CPA
Enrolled Agent Exam Details:
The EA exam has three parts. First, individuals cover individual taxation. Second, businesses focus on business taxes. Finally, representation covers IRS procedures.
EA Exam Statistics:
- 11 hours total testing time
- Pass rate: approximately 70%
- Cost: $1300 for all three parts and study materials
- No experience requirement
If you're curious about the total exam costs, visit our detailed Enrolled Agent Exam Costs breakdown.
CPA Exam Structure:
The CPA exam has four sections, each testing different skills. It is also more comprehensive.
CPA Exam Facts:
- 16 hours total testing time
- Pass rate: approximately 50%
- Cost: $800-$1,000 per section, overall approx $4,000
- Requires accounting education
Career Opportunities: Enrolled Agent vs CPA
Enrolled Agent Career Paths:
Primarily, EAs work in tax preparation. Additionally, they offer tax planning services. Moreover, they represent clients before the IRS. Furthermore, many start their practices.
Top EA Employers:
- Tax preparation firms
- Accounting practices
- Self-employment opportunities
- Corporate tax departments
CPA Career Options:
CPAs enjoy diverse opportunities. First, public accounting offers growth. Second, corporate roles provide stability. Third, consulting delivers variety.
Popular CPA Roles: •
- Public accounting auditor
- Corporate controller
- Financial analyst
- Tax manager
- Management consultant
Salary Comparison: EA vs CPA
Enrolled Agent Salary Ranges:
Entry-level EAs earn $40,000-$55,000 annually. Moreover, experienced EAs make $60,000-$80,000. Additionally, independent practitioners earn more. Furthermore, location affects compensation significantly.
CPA Salary Expectations:
Entry-level CPAs start at $55,000-$70,000. Additionally, experienced CPAs earn $80,000-$120,000. Moreover, partners make significantly more. Furthermore, specialization increases earnings.
Time Investment: Getting Licensed
Enrolled Agent Timeline:
First, study for 3-6 months. Then, pass the three-part exam. Subsequently, apply for enrollment. Finally, maintain continuing education. Overall, the process takes 6-12 months.
CPA Timeline:
Initially, complete your education (4+ years). Then, study for the exam (6-18 months). Additionally, gain work experience (1-2 years). Finally, apply for licensure. Overall, expect 5-7 years.
Continuing Education Requirements
EA Continuing Education:
EAs need 72 hours every three years. Additionally, 16 hours cover ethics. Moreover, the IRS monitors compliance. Furthermore, online courses are acceptable.
CPA Continuing Education:
CPAs require 40 hours annually. Ethics requirements vary by state, and some states mandate specific topics. Peer review may also apply.
Which Should You Choose?
Choose Enrolled Agent If:
- You love tax work exclusively
- Do you want faster career entry
- You prefer fewer education requirements
- You desire IRS representation rights
- You plan to specialize in taxes
Choose CPA If:
- You want diverse career options
- Do you prefer a higher earning potential
- You enjoy auditing and consulting
- Do you want corporate opportunities
- You don't mind longer education requirements
Top 5 Reasons Enrolled Agent Certification Is Growing in 2025
- IRS Recognition = National authority in tax matters
- No degree required = Easier access for career changers
- Higher earning potential with representation rights
- Faster certification = Start working within months
- Lower costs with prep providers like Eduyush
Read our in-depth blog on why you should become an enrolled agent
Cost-Effective Preparation with Eduyush
Eduyush offers exceptional value for both credentials. Students save over 70% compared to traditional programs. Comprehensive materials ensure success, and expert instructors provide guidance.
Strategic Partnership with Surgent
Importantly, Eduyush partners with Syrgent Education to deliver premium course content. This partnership brings world-class content to India, and students access Syrgent's proven curriculum at Indian pricing. Furthermore, this collaboration ensures international quality standards.
The Eduyush counseling team personally guides each student. They help choose between EA and CPA paths, provide career planning support, and ensure students make informed decisions. Therefore, success rates increase significantly through personalized guidance.
Eduyush Advantages:
- 70% cost savings vs competitors
- Surgent partnership for premium content
- India-specific pricing structure
- Personal counseling support
- Comprehensive study materials
- Flexible online learning
- High pass rates
Ready to pass? Join Surgent’s Enrolled Agent course with AI tech and a 96% success rate. Get started today!
Frequently Asked Questions
Can Enrolled Agents work in all states?
Yes, EAs have federal authority. Therefore, they work nationwide without additional licensing.
Do Enrolled Agents need college degrees?
No, EAs don't require college degrees. However, they must pass the EA exam.
Can CPAs represent clients before the IRS?
Yes, CPAs can represent taxpayers. However, their authority comes from state licensing.
Which credential is easier to obtain?
Generally, the EA credential requires less time. Moreover, education requirements are minimal.
Do Enrolled Agents make good money?
Yes, EAs earn competitive salaries. Additionally, independent practitioners often earn more.
Can you have both EA and CPA credentials?
Absolutely! Many professionals hold both credentials. Furthermore, this combination increases opportunities.
How long does EA exam preparation take?
Typically, candidates study 3-6 months. However, preparation time varies individually.
Are there experience requirements for EAs?
No, the EA exam has no experience requirements. Therefore, recent graduates can qualify.
Which credential offers better job security?
Both offer excellent job security. Moreover, tax professionals remain in high demand.
Can EAs audit financial statements?
No, only CPAs can perform audits. However, EAs excel in tax services.
Conclusion
Ultimately, both credentials offer rewarding careers. Moreover, your choice depends on personal goals. Additionally, consider your education preferences. Furthermore, think about career timeline expectations.
For tax specialists, Enrolled Agent certification provides excellent opportunities. Conversely, CPAs enjoy broader career flexibility. Therefore, evaluate your interests carefully. Finally, choose the path that aligns with your goals.
Remember, Eduyush helps you succeed affordably. Moreover, their programs save over 70% on preparation costs. Therefore, start your journey today!
Questions? Answers.
To become an Enrolled Agent, you must:
- Pass the Special Enrollment Examination (SEE), which is a three-part exam covering:
- Alternatively, if you have experience working for the IRS (at least five years in a relevant tax position), you may qualify without the exam.
- Apply for enrollment by submitting Form 23, “Application for Enrollment to Practice Before the IRS,” and undergo a background check to ensure you comply with tax laws.
The SEE is a three-part exam that tests your knowledge of tax laws and your ability to represent taxpayers before the IRS. Each part of the exam focuses on different aspects of U.S. tax law:
- Part 1: Individual Taxation
- Part 2: Business Taxation
- Part 3: Representation, Practices, and Procedures
You must pass all three parts within a two-year period. The exam is administered by Prometric and is available year-round.
To renew your EA status, you need to:
- Complete Form 8554, “Application for Renewal of Enrollment to Practice Before the IRS,” and submit it before the expiration of your current enrollment cycle.
- Confirm you have met your CPE requirements for the three-year period.
- Pay the renewal fee (currently $140 as of 2024).
Your renewal period is based on the last digit of your Social Security Number:
- 0, 1, 2, 3: Renew by January 31 of years divisible by 3 (e.g., 2026, 2029).
- 4, 5, 6: Renew by January 31 of the year following those divisible by 3.
- 7, 8, 9: Renew by January 31 two years after the year divisible by 3.
Yes, an EA can lose their status for various reasons, including:
- Failure to meet CPE requirements.
- Failure to renew your enrollment by submitting Form 8554.
- Unethical behavior or violations of IRS regulations (e.g., tax fraud, negligence).
If you lose your status, you will need to reapply and, in some cases, retake the SEE to regain your credentials.
It’s important to track your CPE hours to ensure you meet the requirements. Many IRS-approved providersautomatically track your hours and issue certificates for each course. You should:
- Keep a record of completion certificates from each CPE course.
- Use a spreadsheet or online tracking tool to log your hours and ensure you meet the yearly 16-hour minimum.
Some CPE providers offer dashboards that allow you to track your completed courses and hours in real time.
While both EAs and CPAs can represent clients before the IRS, there are key differences:
- EAs specialize in tax and have unlimited practice rights to represent taxpayers before the IRS in tax matters.
- CPAs can offer a broader range of services, including auditing, accounting, and financial planning. However, their ability to represent clients before the IRS in tax matters is typically limited to those for whom they have prepared tax returns or provided other services.
EAs are generally seen as tax experts, while CPAs have a more generalized accounting background.
Form 23 is the “Application for Enrollment to Practice Before the IRS.” You file this form:
- After you pass all three parts of the SEE, or
- If you qualify based on prior IRS work experience (at least five years in a relevant position).
Filing Form 23 is the final step in becoming an Enrolled Agent. You must also pass a background check and pay the initial enrollment fee.
- After passing the SEE, you must submit Form 23.
- The IRS will conduct a background check to ensure you have complied with U.S. tax laws.
- The approval process typically takes 60-90 days, depending on the completeness of your application and the IRS's review workload.
We have addressed most of the EA questions in our blogs. Refer to these blogs
Here are all the relevant resources you can use to pass the exams
- Enrolled Agent CPE Requirements: Complete Guide for EAs
- Enrolled agent diagnostic report: How to use it
- Enrolled Agent Exam Centers in India: Complete Guide
- Enrolled Agent Exam Cost: A Complete Breakdown
- Enrolled agent exam retakes: Study strategies
- Enrolled Agent Exam Sample Questions: Part 1 Individuals
- Enrolled Agent Exam Scores: Everything You Need to Know
- Enrolled agent exam time management
- Enrolled Agent Exam: Your Complete Guide to Success
- Enrolled Agent Renewal: Complete Guide to Renew Your EA Status
- Enrolled Agent Salary in India: A Complete Overview
- Enrolled Agent Study Plan Strategies
- Enrolled Agent Syllabus: Complete Breakdown for 2024
- Enrolled agent test preparation
- Enrolled Agent: Your Guide to Becoming an EA
- How to Fill Form 8554 for Enrolled Agent Renewal
- How to get a PTIN: Step by Step guide
- PTIN Renewal Deadlines: What Happens If You Miss the Deadline?
- Enrolled agent course
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