A U.S. Enrolled Agent (EA) is a tax advisor recognized by the federal government, specifically the Internal Revenue Service (IRS). EAs are authorized to represent taxpayers before the IRS for audits, collections, and appeals. Unlike other tax professionals, such as Certified Public Accountants (CPAs) or attorneys, Enrolled Agents specialize exclusively in taxation. Their expertise makes them highly valuable for individuals and businesses seeking help with tax-related issues. EAs can represent taxpayers before the IRS in all matters, including audits, collections, and appeals. This privilege is often limited to CPAs, tax attorneys, and EAs.
​​
To become an Enrolled Agent, a candidate must pass a three-part Special Enrollment Examination (SEE), which covers individual tax returns, business tax returns, and representation, practices, and procedures.
​
Enrolled Agents can work independently, within accounting firms, or in other financial services. This certification, combined with in-depth knowledge of tax law, makes EAs an essential resource for individuals and businesses navigating the complexities of U.S. tax regulations.
01 - IRS Authorisation
Enrolled Agents are authorized by the Internal Revenue Service (IRS) to represent and advocate for taxpayers across the US.​
03 - Representation
Enrolled Agents (EAs) are tax advisors, supporting individuals, businesses, non-profits, estates, and trusts for audits, appeals, collections, and more.
US EA
02 - US Taxation Experts
US EAs are recognized as tax gurus because of their specialized knowledge, IRS certification, and commitment to providing expert guidance and representation in the complex world of taxation.
04 - US wide reach
EAs are authorised to represent their clients in all 55 states of America.
Eligibility for EA Examination
UG and PG Professionals from any stream are allowed to take this course
​
Preparation time is ususally 6 to 9 months
EA Examination Pattern
EA Examination
(3 Exams each of 3.5 hrs)
(100 questions each)
Individuals
1 exam of 3.5 hours
100 questions
-
Taxation of individuals
-
Income and assets
-
Deductions and credits
-
Taxation issues for individuals
-
Specialized returns for individuals
Businesses
1 exam of 3.5 hours
100 questions
-
Business entities and taxation Business income, deductions, credits, and accounting methods
-
Specialized returns for business entitie
Representations, Practices & Procedures
Consists of 3 exams of 4 hours duration each
-
Practices and procedures
-
Representation before the IRS
-
Specific types of representation (audits, collections, appeals)
-
Ethics and professional responsibilities