Answers
The "Enrolled Agent" credential is not a "certification," although it is regularly referred to as such by many practitioners, including the NAEA.
To become a credentialed EA, the person must pass an IRS test covering individual and business tax returns, they must agree to adhere to ethical standards, and they must complete 72 hours of continuing education every three years.
The EA test is on tax law, which distinguishes it significantly from the CPA (certified public accountant) exam which is almost exclusively on accounting and auditing rules and procedures, specifically designed to facilitate the interpretation of financial statements. This financial statement interpretation generally has no relevance to tax law except as to how tax obligations are presented in the financial statement, not how the taxes are calculated.
All candidates are subject to an IRS background check and are subject to being "disbarred" from practice before the IRS for misdeeds. An EA can also be disbarred for failing to meet their continuing education requirements.
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