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EAs advise, represent, and prepare returns for individuals and various entities, and their limited client privilege is confidential under defined audit/collection conditions. EAs must complete 72 hours of continuing professional education every three years, and NAEA members complete 90 hours.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/what-is-an-enrolled-agent-ea-role-help-privilege-education-and-hiring/394432/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/what-is-an-enrolled-agent-ea-role-help-privilege-education-and-hiring/394432.png","ImageObject",300,407,{"name":92,"@type":93},"Aran","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-04","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":52},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is an enrolled agent (EA)?","Question",{"text":112,"@type":113},"An enrolled agent is a federally licensed tax practitioner who has proven technical expertise in taxation. EAs are empowered by the U.S. Department of the Treasury to represent taxpayers before the IRS for audits, collections, and appeals.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What kind of client privilege does an enrolled agent have?",{"text":117,"@type":113},"Under the IRS Restructuring and Reform Act of 1998, authorized practitioners have limited client privilege that allows confidentiality between the taxpayer and the enrolled agent under certain conditions. It applies to representation in audit and collection matters, but not to preparing and filing a tax return.",{"name":119,"@type":110,"acceptedAnswer":120},"Are enrolled agents required to complete continuing professional education?",{"text":121,"@type":113},"Yes. EAs must complete 72 hours of continuing professional education every three years to maintain their EA status. NAEA members must complete 90 hours per three-year reporting period.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},394432,1790648291,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":52,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":8,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":81,"preview_page_count":4},137455076865,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","What is an enrolled agent?  \nAn enrolled agent (EA) is a federally licensed tax practitioner who has proven technical expertise in the field of taxation. Enrolled agents are empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service (IRS) for audits, collections, and appeals. Only EAs, attorneys, and certified public accountants (CPAs) may represent taxpayers before IRS.  \nHow can an EA help me?  \nEnrolled agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. The expertise of EAs in the continuously changing field of taxation enables them to effectively represent taxpayers audited by the IRS.  \nPrivilege and the Enrolled Agent  \nThe IRS Restructuring and Reform Act of 1998 allow federally authorized practitioners (those bound by U.S. Department of the Treasury Circular 230 regulations) a limited client privilege. This privilege allows confidentiality between the taxpayer and the enrolled agent under certain conditions. The privilege applies to situations in which the taxpayer is being represented in cases involving audits and collection matters. It is not applicable to the preparation and filing of a tax return. This privilege does not apply to state tax matters, although a number of states have an accountant-client privilege.  \nAre enrolled agents required to take continuing professional education?  \nIn addition to the stringent testing and application process, the IRS requires enrolled agents to complete 72 hours of continuing professional education, reported every three years, to maintain their EA status. NAEA members are obligated to complete 90 hours per three-year reporting period. Because of the knowledge necessary to become an EA and the requirements to maintain the license, there are only about 40,000 practicing EAs.  \nWhat are the differences between enrolled agents and other tax professionals?  \nOnly EAs are required to demonstrate to the IRS their competence in matters of taxation before they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all EAs specialize in taxation. EAs are the only taxpayer representatives who receive their right to practice from the U.S. government (CPAs and attorneys are licensed by the states) .  \nAre enrolled agents bound by standards?  \nEnrolled agents are required to abide by the provisions of U.S. Department of the Treasury Circular 230, which provides the regulations governing the practice of EAs before the IRS. National Association of Enrolled Agents (NAEA) members also are bound by the NAEA Code of Ethics and Rules of Professional Conduct.  \nWhy should I choose an enrolled agent who is a member of the National Association of Enrolled Agents?  \nThe principal mission of the National Association of Enrolled Agents and its members is qualified, accurate, and ethical representation of the financial positions of taxpayers before governmental agencies. Members of NAEA must fulfill continuing professional education requirements that exceed the IRS required minimum. NAEA members comprise a strong network of experienced, well-trained tax professionals who effectively represent their clients and work to make the tax code fair and reasonably enforced.  \nHow can I hire an enrolled agent?  \nThe fastest way to locate an enrolled agent in your area is [to visit ](to visit www.naea.org. The)[www.naea.org](to visit www.naea.org. The)[. The](to visit www.naea.org. The) ‘Find an EA’ function located on the home page will allow you to search instantly by locality or specialty. You also can reference your local phone book under the‘Tax Preparation’ category and look for the phrase ‘Enrolled Agent,’‘Enrolled to Represent Taxpayers before the IRS,’ or the ‘EA’credential following the name of the tax professional.","cbCaiu8iF0KMncSJ","https://ap.wps.com/l/cbCaiu8iF0KMncSJ","pdf",14027,"English","# What is an enrolled agent?\n# How can an EA help me?\n# Privilege and the Enrolled Agent\n# Continuing professional education requirements\n# Differences between EAs and other tax professionals\n# Standards and ethical requirements\n# Why choose an NAEA member\n# How to hire an enrolled agent","[{\"question\":\"What is an enrolled agent (EA)?\",\"answer\":\"An enrolled agent is a federally licensed tax practitioner who has proven technical expertise in taxation. EAs are empowered by the U.S. Department of the Treasury to represent taxpayers before the IRS for audits, collections, and appeals.\"},{\"question\":\"What kind of client privilege does an enrolled agent have?\",\"answer\":\"Under the IRS Restructuring and Reform Act of 1998, authorized practitioners have limited client privilege that allows confidentiality between the taxpayer and the enrolled agent under certain conditions. It applies to representation in audit and collection matters, but not to preparing and filing a tax return.\"},{\"question\":\"Are enrolled agents required to complete continuing professional education?\",\"answer\":\"Yes. EAs must complete 72 hours of continuing professional education every three years to maintain their EA status. NAEA members must complete 90 hours per three-year reporting period.\"}]","What is an Enrolled Agent? - EA Role, Help, Privilege, Education, and Hiring | PDF",1790403328]