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EAs can advise, represent, and prepare returns for many entity types. The IRS provides a limited privilege for confidentiality under specified conditions. EAs must complete 72 hours of continuing education every three years and follow Circular 230 and professional ethics, with membership in NAEA offering additional standards and support.",{"@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":35,"@type":76,"position":81},"https://docshare.wps.com/document/healthcare/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/what-is-an-enrolled-agent-overview-and-key-benefits/394441/",{"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-overview-and-key-benefits/394441.png","ImageObject",300,407,{"name":92,"@type":93},"Bulrr","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":44},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is an Enrolled Agent allowed to do before the IRS?","Question",{"text":112,"@type":113},"An Enrolled Agent may represent taxpayers before the IRS in administrative matters including audits, collections, and appeals, and may also advise and prepare tax returns.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"Does the privilege between a taxpayer and an Enrolled Agent apply to preparing tax returns?",{"text":117,"@type":113},"The limited client privilege applies to certain representation scenarios, such as audits and collection matters, but it does not apply to the preparation and filing of a tax return.",{"name":119,"@type":110,"acceptedAnswer":120},"What education requirements must an Enrolled Agent complete to maintain status?",{"text":121,"@type":113},"Enrolled Agents must complete 72 hours of continuing professional education every three years to maintain their status, while NAEA members must complete 90 hours per 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},394441,1790689632,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":34,"category_name":35,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":44,"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},5909892115043,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","National Association of Enrolled Agents  \nWhat 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 for audits, collections, and appeals. Only Enrolled Agents, attorneys, and CPAs may represent taxpayers before IRS.  \nHow can Enrolled Agent help me?  \nEnrolled Agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. Enrolled Agents’ expertise in the continually 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 the Department of Treasury’s 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 Enrolled Agent status. NAEA members are obligated to complete 90 hours per three year reporting period. Because of the knowledge necessary to become an Enrolled Agent and the requirements to maintain the license, there are only about 40,000 practicing Enrolled Agents.  \nWhat are the differences between Enrolled Agents and other tax professionals?  \nOnly Enrolled Agents 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 Enrolled Agents specialize in taxation. Enrolled Agents 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 any ethical standards?  \nEnrolled Agents are required to abide by the provisions of the Department of Treasury’s Circular 230, which provides the regulations governing the practice of Enrolled Agents before the IRS. NAEA members are also bound by a Code of Ethics and Rules of Professional Conduct of the Association.  \nWhy should I choose an Enrolled Agent who is a member of the National Association of Enrolled Agents (NAEA)?  \nThe principal concern of the National Association of Enrolled Agents and its members is honest, intelligent and ethical representation of the financial position of taxpayers before the governmental agencies. Members of NAEA must fulfill continuing professional education requirements that exceed the IRS’ required minimum. In addition, NAEA members adhere to a stringent Code of Ethics and Rules of Professional Conduct of the Association, as well as the Treasury Department’s Circular 230 regulations. NAEA members belong to 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 find an Enrolled Agent?  \n[The fastest way to locate an Enrolled Agent in your area is to visit www.naea.org. The](The fastest way to locate an Enrolled Agent in your area is 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","cbCaisuHUkpYTC3P","https://ap.wps.com/l/cbCaisuHUkpYTC3P","pdf",75656,"English","# What is an Enrolled Agent?\n## How can an Enrolled Agent help?\n## Privilege and continuing education\n## Differences vs other tax professionals\n## Ethical standards and choosing an EA\n## How to find an Enrolled Agent","[{\"question\":\"What is an Enrolled Agent allowed to do before the IRS?\",\"answer\":\"An Enrolled Agent may represent taxpayers before the IRS in administrative matters including audits, collections, and appeals, and may also advise and prepare tax returns.\"},{\"question\":\"Does the privilege between a taxpayer and an Enrolled Agent apply to preparing tax returns?\",\"answer\":\"The limited client privilege applies to certain representation scenarios, such as audits and collection matters, but it does not apply to the preparation and filing of a tax return.\"},{\"question\":\"What education requirements must an Enrolled Agent complete to maintain status?\",\"answer\":\"Enrolled Agents must complete 72 hours of continuing professional education every three years to maintain their status, while NAEA members must complete 90 hours per reporting period.\"}]","What is an Enrolled Agent? - overview and key benefits | PDF",1790403351]