
EAs are required to demonstrate to the IRS their competence in matters of tax before they can represent taxpayers officially. Unlike attorneys and CPAs, who may or may not choose to concentrate in taxes, all EAs specialize in taxation.
In addition to a difficult two-day exam covering the taxation of individuals, corporations, partnerships, estates and trusts, procedures and ethics, and a rigorous background check conducted by the IRS, EAs are required to complete 72 hours of continuing professional education every three years to maintain their status. Because of the high standards required to become an EA and maintain the necessary credentials, there are fewer than 35,000 active Enrolled Agents in the United States.