---
title: "Enrolled Agent or CPA?"
description: "What an Enrolled Agent is, how EAs compare with CPAs and seasonal tax preparers, and how to choose the right tax professional."
url: https://markpattyaccounting.com/resources/enrolled-agent-vs-cpa
lang: en
last_modified: 2026-09-16
---
# Enrolled Agent or CPA? How to choose a tax professional

## Quick answer
Enrolled Agents, CPAs and tax attorneys all have unlimited representation rights before the IRS,
so any of them can prepare your return and speak for you if questions come up. Enrolled Agents
specialize in taxes and are licensed by the IRS. A preparer without one of these credentials can
prepare returns but has limited or no rights to represent you.

## What is an Enrolled Agent?
An Enrolled Agent (EA) has earned the right to represent taxpayers before the IRS, either by passing
a comprehensive three-part IRS exam covering individual and business tax returns, or through
experience as a former IRS employee. EAs must complete **72 hours of continuing education every
three years** to keep their status.

## How the credentials compare
| | Enrolled Agent | CPA | Tax preparer without a credential |
|---|---|---|---|
| Licensed by | The IRS | A state licensing board | Needs only an IRS preparer tax identification number (PTIN) to prepare returns |
| Focus | Taxes | Accounting broadly; some specialize in tax | Return preparation |
| Can prepare federal returns | Yes | Yes | Yes |
| Can represent you before the IRS | Unlimited | Unlimited | Limited (Annual Filing Season Program participants) or none |

Agent since 2013. [Book an appointment] [Call (704) 471-1414]

## Which one do you need?
- Individual and small business tax returns, IRS letters, back taxes: an Enrolled Agent is built
  for this.
- Audited financial statements or complex corporate accounting: look for a CPA firm that offers them.
- A simple return: a free IRS-sponsored program may be enough.

## Questions to ask any tax professional
1. What credential do you hold, and can you represent me before the IRS?
2. Will you be here after April if I get a letter?
3. How do you set your fees, and will I know the price before you start?
4. Who will actually prepare my return?

## About Mark
Mark Patty is an Enrolled Agent, licensed by the IRS since 2013, and has served Shelby clients since
2001. He prepares returns, keeps books and, when needed, represents clients before the IRS.
Link: Meet Mark →

## Official sources
- IRS enrolled agent information: https://www.irs.gov/tax-professionals/enrolled-agents
- IRS preparer credentials: https://www.irs.gov/tax-professionals/understanding-tax-return-preparer-credentials-and-qualifications

## Related services
- Work with Mark Patty, Enrolled Agent: https://markpattyaccounting.com/mark-patty

---

Mark Patty & Associates, LLC
724 South Morgan Street, Shelby, NC 28150
Phone: (704) 471-1414
Hours: Monday to Friday, 8:00 AM to 5:00 PM. After hours by appointment.
Page: https://markpattyaccounting.com/resources/enrolled-agent-vs-cpa