Quick Answer: Choose Enrolled Agent (EA) if you want to specialize exclusively in taxation and IRS representation. Choose CPA if you want a broader credential covering auditing, corporate finance, and public accounting. EAs are federally licensed, whereas CPAs are licensed state-by-state.
Comparative Overview
| Feature | US Enrolled Agent (EA) | Certified Public Accountant (CPA) |
|---|---|---|
| Licensing Body | Federal (IRS / U.S. Treasury) | State Board of Accountancy |
| Focus Area | U.S. Federal Taxation & Representation | Auditing, Financial Accounting, Tax, Law |
| Exam Structure | 3 Parts (100% Tax) | 4 Sections (Audit, Financial, Reg, Business) |
| Educational Requirement | None (No degree required) | 150 Semester Hours (Bachelor + Masters) |
Career Paths
- Enrolled Agent: Tax consultant, tax controversy manager, corporate tax specialist, independent tax practice owner.
- CPA: Public auditor, chief financial officer (CFO), forensic accountant, corporate controller.