CPA vs EA
On IRS representation they are equals: Enrolled Agents, CPAs and attorneys all hold unlimited practice rights before the IRS. The difference is scope. The EA is a federal, tax-only credential earned by exam; the CPA is state-licensed and additionally covers audit and financial reporting.
Side by side
The credentials compared
| Dimension | Enrolled Agent | CPA |
|---|---|---|
| Issuer | IRS (federal) | State board of accountancy |
| Unlimited IRS representation | Yes | Yes |
| Audit and attest work | No | Yes |
| Scope | Tax, exclusively | Tax, audit, financial reporting, advisory |
| Typical route | Three-part Special Enrollment Exam (or qualifying IRS experience) | Degree hours + CPA exam + experience + state license |
Representation parity per the IRS Enrolled Agent programIRS · checked 2026; CPA structure per NASBANASBA · 2024.
Choose
Which to hire, by situation
- Back taxes, notices, an audit of your return: an EA handles it with full standing, typically at lower rates than CPA firms in the same market. Pure tax controversy is the EA's home turf.
- Ongoing personal or small-business tax prep: either. Choose on responsiveness, fixed-fee clarity and familiarity with your situation, not the acronym.
- Financial statements for a bank, entity restructuring, exit planning: CPA. The work crosses out of tax into attest and reporting, where the EA credential does not reach (the license gate).
Price
On fees
No current public survey splits preparation fees by credential, so no invented EA-discount percentage appears here. The market pattern is directional: EA practices skew solo and lower-overhead, CPA firms carry attest infrastructure into their rates. Get both quotes for tax-only work; the blended market average for a base 1040 runs $236NATP · 2026. Fee anatomy: how much does a CPA cost; the DIY floor: CPA vs tax software.