A credential is the first lens in the evaluation framework because it tells you about formal qualification, authorization, and professional accountability. It does not tell you everything about day-to-day competence.
Ask what the credential required
Was there a tax-specific examination? A broad accounting examination? A law degree and bar admission? Continuing education? A suitability check? State registration only? The requirements help explain what the credential does—and does not—signal.
Ask what the credential authorizes
Representation rights, attest authority, legal practice, and tax-return preparation authority differ. If your needs include IRS examinations, collections, or appeals, representation authority matters.
Verify it independently
Where public directories exist, confirm status rather than relying solely on a business card or website biography.
Then move to practice focus
A credential earns consideration. The next question is whether the professional actually spends substantial time performing the tax work you need.