What are Enrolled Agents? National Association of Enrolled Agents

You are not allowed to access notes, books, reference materials, or electronic devices at any time during the examination or during breaks. 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.

• In addition to the stringent testing and application process, the IRS requires enrolled agents to complete 72 hours of continuing education every three years to maintain their licenses.
• 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.
• CPAs and attorneys may serve as enrolled agents without taking the exam.
• By definition, an enrolled agent (EA) is a tax professional who has achieved the highest credential the Internal Revenue Service offers.
• With the exception of wedding and engagement rings and small stud earrings, jewelry is prohibited.
• Enrolled agents first appeared in 1884 due to issues arising with Civil War loss claims.

The scoring methodology was determined by the IRS following a scoring study. A panel of subject matter experts composed of Enrolled Agents and IRS representatives established a passing score for a candidate who meets the minimum qualifications to be an Enrolled Agent. Bring one original unexpired government-issued photo ID that includes your name, photo, and signature. Your first and last name must exactly match the first and last name you used to schedule the examination. Failure to provide appropriate identification at the time of the examination is considered a missed appointment. As a result, you will not be allowed to test and forfeit your examination fee.

Which EA Review Course Is Right for You?

As income, estate, gift and other sources of tax collections became more complex, the role of the Enrolled Agent increased to include the preparation of the many tax forms that were required. If your initial enrollment occurs during an enrollment cycle, you are required to complete 2 hours of qualifying continued education credits per month AND 2 hours of ethics or professional conduct credits per year. When your new enrollment cycle begins, you will be required to satisfy the full 72-hour continuing education credit requirement. Documentation and payment of business taxes can be sometimes problematic, and an expansion in IRS authorization has made the assistance of the enrolled agent significantly more essential in the previous years.

NAEA is the leader in education for tax professionals, providing classes designed by experts who can deliver the skills you need to handle any tax issue. Enrolled Agents, accountants, and attorneys must work alongside the Practitioner Priority Service® (PPS) to ensure the proper handling of tax matters. They are also required to follow authentication procedures when communicating with the IRS on behalf of their clients. In addition to tax knowledge, candidates how many enrolled agents are there must undergo a background check to ensure their integrity and trustworthiness. The background check aims to verify that the candidate has no tax liabilities or has engaged in any criminal activity that may undermine their ability to effectively serve as an Enrolled Agent. As part of the evaluation of your enrollment application, the IRS will conduct a suitability check that will include a review of your personal tax compliance and criminal background.

Enrolled Agent gender ratio over time

The candidate will need to remove the lid/cap for visual inspection by the Test Center staff. Should the container not meet the requirements outlined, the candidate will be required to put it in their locker and will not be allowed to take it into the test room. In general, any criminal offense resulting in a felony conviction under federal tax laws or a felony conviction related to dishonesty or a breach of trust, that is less than ten years old. In addition, they cannot display their credentials when representing clients and advertising their services. They cannot use the term certified as part of a title or infer an employee relationship with the IRS. Any programs you’ve taken from an IRS-approved CE Provider will be reported to the IRS by the Provider.