They must maintain the confidentiality of their client’s information and avoid potential conflicts of interest. https://www.bookstime.com/articles/small-businesses-bookkeeping status is the highest accreditation that can be granted by the IRS and allows special authority over any kind of tax preparation. The privilege of being an EA is granted to those who either pass a three-part thorough IRS test covering individual and company tax forms or have prior experience as an IRS employee. Water is allowed in the testing room but it must be in a clear or transparent container with a lid or cap. All labels must be removed, and the container will be inspected for notes or other prohibited test aids.

Preparation

Unauthorized access to notes, books, reference materials or electronic devices may result in your test results being nullified by the IRS. You will be provided scratch paper and pencils at the test center and you are not allowed to leave the testing room with notes taken during the examination. All references on the examination are to the Internal Revenue Code, forms and publications, as amended through Dec. 31, 2023.

Contact the Office of Enrollment

If your preparer asks you for one, that’s one of the surest signs that you might be dealing with a tax prep scam. Earning your Enrolled Agent designation opens the doors to wider career opportunities than you would otherwise have. In addition to opening your own tax firm or consultation company, you can also pursue government careers and may be highly sought after by businesses and corporations.

Once I have passed all three parts of the SEE how do I officially become an enrolled agent? (updated Oct. 27,

There is a $259 fee per part paid at the time of appointment scheduling. Are you smart, organized, detail-oriented, enrolled agent salary and always ready to learn? Do you believe in holding to the highest ethical standards possible?

They must abide by the specifications of the Treasury Department’s Circular 230, which provides the guidelines governing enrolled agents. Enrolled agents that have an NAEA membership are also subject to a code of ethics and rules of professional conduct. Some former IRS employees with five years of taxation experience may apply to become an enrolled agent without taking the exam. Non-exempt persons must take and pass the Special Enrollment Examination (SEE). All enrolled agents must complete 72 hours of continuing education every 36 months. CPAs and attorneys may serve as enrolled agents without taking the exam.

Enrolled Agents vs. Other Tax Professionals

NAEA members must complete 30 hours of IRS-approved continuing education hours each year (which would lead to a total of 90 hours for each three-year EA enrollment cycle period). Because of the expertise necessary to become an enrolled agent and the requirements to maintain the license, there are only about 53,700 practicing enrolled agents. The IRS Restructuring and Reform Act of 1998 provides federally-authorized practitioners (those bound by the Department of Treasury’s Circular 230 regulations) with 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.

• Enrolled agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers at all administrative levels within the IRS.
• By definition, an enrolled agent (EA) is a tax professional who has achieved the highest credential the Internal Revenue Service offers.
• In 1972, a group of enrolled agents collaborated to form the NAEA to represent the interests of EAs and increase the professional development of its members.
• Please refrain from using ornate clips, combs, barrettes, headbands, tie clips, cuff links and other accessories as you may be prohibited from wearing them into the testing room and asked to store them in your locker.
• These inspections will take a few seconds and will be done at check-in and again upon return from breaks before you enter the testing room to ensure you do not violate any security protocol.
• The NAEA website’s Find a Tax Expert page provides an online directory.

Duty to Clients