Enrolled Agent Exam Information

The Enrolled Agent Examination is prepared, given, and graded  by the Internal Revenue Service.  The Enrolled Agent Certification is provided to individuals who have either passed the EA exam, or have worked for the IRS for over 5 years.  Treasury Department Circular 230 provides regulations governing the practice of Attorneys, CPA’s and Enrolled Agents.  The two paths for becoming an EA are:

• Pass the EA exam.  By passing this exam you demonstrate special competence in tax matters by taking a written examination.  The steps are:

  1. Take the Special Enrollment Examination (SEE).

  2. Achieve passing scores on all parts of the SEE.

  3. Apply for enrollment, and

  4. Pass a background check to verify the candidate has not engaged in any conduct that would prohibit practicing before the IRS.

• Employment by the IRS while obtaining five years of relevant technical experience.

  1. Having year experience as specified in Circular 230

  2. Apply for enrollment using IRS Form 23, and

  3. Pass a background check.

What does the Enrolled Agent Certification do for me?

Like attorneys and CPA’s(Certified Public Accountants), an Enrolled Agent can represent taxpayers before the Internal Revenue Service and can do so on behalf of the taxpayer without the taxpayer present.  Attorneys, CPAs, and Enrolled Agents are the three designations carrying this level of recognition by the IRS.

Individuals who are neither an attorney, CPA or Enrolled Agent have more limited capacity in the things they can do on behalf of taxpayers.