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Choosing a tax professional

EA, CPA, tax attorney: they all help with taxes, but they're trained and licensed for different things. The right choice depends on what you need done. Here's an honest comparison, plus how to check anyone you hire.

The credentials side by side

Anyone paid to prepare federal returns must have a Preparer Tax Identification Number (PTIN). Beyond that, credentials differ in who grants them and what the person is allowed to do for you.

Enrolled agent (EA)CPATax attorneyAFSP participantPTIN only
Licensed byIRS (federal)State board of accountancyState barNone; voluntary IRS programNone
How they qualifyPass a three-part IRS exam on taxes, representation and ethics (or qualifying IRS experience) and a background checkAccounting education, the CPA exam and experience, set by each stateLaw degree and a state bar examYearly continuing education, including a tax refresher courseRegister with the IRS
FocusFederal taxes: preparation, planning and IRS representationAccounting, auditing and financial reporting; many also specialize in taxLegal advice; some specialize in tax lawReturn preparationReturn preparation
IRS representationUnlimited: any taxpayer, any tax matter, any IRS officeUnlimitedUnlimitedLimited: only returns they prepared and signed, and only before certain IRS staffNone
U.S. Tax CourtOnly after passing the Tax Court's nonattorney examOnly after passing the Tax Court's nonattorney examCan apply for admission as attorneysNoNo
Continuing education72 hours every 3 yearsSet by each stateSet by each state barRequired each year to stay in the programNot required

"Representation" means speaking for you to the IRS, for example in an audit, a collection matter or an appeal. You authorize it with Form 2848.

Who to call for what

An enrolled agent is often a good fit when…

  • You want your individual or small business return prepared or reviewed.
  • You need tax planning for the year ahead.
  • You got an IRS letter, audit notice or collection notice and want someone to handle it.
  • You owe back taxes and need a payment plan or other resolution.

A CPA is often a good fit when…

  • Your business needs audited, reviewed or compiled financial statements, for example for a lender or investors.
  • You need bookkeeping, accounting systems or financial reporting along with taxes.
  • You want one firm for business accounting and tax work.
  • Many CPAs also prepare returns and represent clients before the IRS.

A tax attorney is often a good fit when…

  • There's any chance of a criminal tax investigation, or you're worried about past returns that may have been fraudulent.
  • You're going to court over a tax dispute.
  • You need legal documents, like for estate planning, trusts, or buying or selling a business.
  • Confidentiality is critical (see the note on privilege below).

A preparer without a credential may be enough when…

  • Your return is simple and you just need it prepared.
  • Ask whether they participate in the IRS Annual Filing Season Program, and remember they can't represent you in most IRS matters.

When you need more than one professional

Bigger situations often call for a team. Common combinations:

  • A growing business: a CPA for the books and financial statements, and an EA or CPA for tax returns, planning and IRS issues.
  • A serious IRS problem that could turn criminal: talk to a tax attorney first. The attorney may then bring in an accountant or EA to work under the attorney's direction, which can help keep that work confidential.
  • Estate planning or a death in the family: an attorney for wills, trusts and probate, and a tax professional for the estate's and the person's final returns.
  • Buying or selling a business: an attorney for the deal documents, and a CPA or EA for the tax effects and the books.
  • Someone with more than one credential, like an attorney who is also a CPA, can be helpful in very complex cases, but most people don't need that.

A note on privilege

Communications with an attorney about legal advice are generally protected by attorney-client privilege. Federal law gives a narrower confidentiality protection for tax advice from other federally authorized tax practitioners, such as EAs and CPAs, but it doesn't apply in criminal tax matters. That's a big reason to start with an attorney if criminal exposure is possible.

How to check a tax professional

Verify credentials

  • Search the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications on irs.gov.
  • Check a CPA's license with the state board of accountancy.
  • Check an attorney with the state bar.
  • Ask about their experience with situations like yours, and what they charge up front.

Red flags

  • They won't sign the return or include their PTIN (a "ghost preparer").
  • Their fee is a percentage of your refund.
  • They want your refund deposited into their account.
  • They ask you to sign a blank or incomplete return.
  • They promise a bigger refund than others before seeing your documents.

You can report preparer misconduct to the IRS with Form 14157.

The honest answer

No credential is best for everything. A good professional of any kind will tell you when your situation needs someone else, and will refer you. Ask what they specialize in, and choose the person whose training matches your problem.

Sources

Last updated: November 14, 2026

This page was written from the sources below. Official sources are from the IRS or another government body; secondary sources are tax publications used to cross-check new rules. Tax law changes, so always confirm with the official source for the year you're filing.