Credentials tell you something important about training, authorization, oversight, and representation rights. They do not tell you everything about a person’s current tax practice.
Enrolled Agent (EA)
An Enrolled Agent is federally authorized by the IRS. The credential is tax-centered: the IRS describes the Special Enrollment Examination as covering individual and business tax return preparation, federal tax planning, and representation. EAs have unlimited representation rights before the IRS. For a consumer primarily seeking tax preparation, planning, or federal tax representation, the EA credential is directly relevant. Go deeper on EAs →
Certified Public Accountant (CPA)
A CPA is a state-licensed accounting professional. The credential is broad and may lead to audit, financial reporting, accounting, consulting, tax, or other work. Some CPAs build highly specialized tax practices; others may perform little tax compliance. Ask about the individual’s actual tax practice rather than assuming the credential itself proves tax specialization. Go deeper on CPAs →
Attorney
Attorneys are state-licensed legal professionals. A tax attorney may be particularly useful where tax law intersects with litigation, legal privilege, estate planning, business transactions, or complex controversy. As with CPAs, the title “attorney” does not by itself indicate a tax practice; ask about tax specialization and experience.
Annual Filing Season Program participant
The IRS Annual Filing Season Program is voluntary and recognizes certain non-credentialed preparers who complete specified continuing education and receive a Record of Completion for the filing season. Participants may have limited representation rights for returns they prepared and signed. It is more meaningful than a PTIN alone, but it is not the same as EA, CPA, or attorney status.
PTIN-only preparer
A PTIN is required for compensated federal return preparation, but the IRS explicitly notes that preparers have differing levels of skill, education, and expertise. A PTIN-only preparer who lacks another credential or AFSP participation has authority to prepare returns but generally no authority to represent clients before the IRS. Understand what a PTIN does—and does not—mean →
State registrations and licenses
Some states impose additional requirements on paid preparers. Those programs differ in education, testing, registration, and enforcement. A state registration should be evaluated for what it actually requires; it should not automatically be treated as equivalent to a federal tax credential.
Credential is only step one
After verifying the credential, evaluate tax practice focus, competence, relevant experience, and the working relationship. A title cannot substitute for current knowledge and repeated experience with the work you need.
Authoritative references: IRS — Credentials and qualifications · IRS — Annual Filing Season Program