EA vs CPA
The EA (Enrolled Agent) and CPA (Certified Public Accountant) are the two most important tax and accounting credentials in the United States, but they serve fundamentally different purposes. The EA is a federal credential granted by the IRS that provides unlimited tax representation rights — and requires no college degree. The CPA is a state-licensed credential that covers the full scope of accounting (audit, tax, advisory) but requires 150 credit hours of education and passing a significantly harder exam. For professionals focused exclusively on tax, the EA offers a faster, cheaper path. For those wanting the broadest accounting credential with the highest earning ceiling, the CPA is the gold standard.
Side-by-Side Comparison
| Feature | EA | CPA |
|---|---|---|
| Full Name | Enrolled Agent (Special Enrollment Examination) | Certified Public Accountant (Uniform CPA Examination) |
| Exam Cost | $267 per part ($801 total for all 3 parts) | $1,000+ total (varies by state; typically $200-$350 per section plus application fees) |
| Passing Score | Scaled score of 105 (out of 130) | Score of 75 (on a scale of 0-99) |
| Questions | 100 questions per part (300 total across 3 parts) | Varies by section — mix of multiple-choice questions (MCQs) and task-based simulations (TBSs) |
| Time Limit | 3.5 hours per part | 4 hours per section |
| Study Time | 150 - 250 hours total (50-80 hours per part) | 300 - 500 hours total (75-125 hours per section) |
| Difficulty | Moderate | Very Challenging |
| Prerequisites | None — no education or experience requirements. Must obtain a PTIN (Preparer Tax Identification Number) and pass a suitability check. | 150 semester hours of college education (bachelor's degree + 30 additional credits) with specific accounting and business coursework. Requirements vary by state. |
| Exam Body | IRS (administered by PSI Services) | AICPA (administered by Prometric) |
Key Differences
- 1The EA is a federal credential issued by the IRS; the CPA is a state-licensed credential governed by individual state boards of accountancy.
- 2The EA requires no college education — anyone with a PTIN can sit for the exam. The CPA requires 150 semester hours (typically a bachelor's degree plus 30 additional credits) with specific accounting coursework.
- 3The EA exam has 3 parts focused entirely on taxation; the CPA exam has 4 sections covering auditing, financial accounting, regulation (tax + business law), and a discipline elective.
- 4EA exam fees total $801 ($267/part); CPA exam fees total $1,000+ (varies by state, typically $200-$350/section plus application fees, plus $1,500-$3,500 for a review course).
- 5EA pass rates average ~70% across all parts; CPA pass rates average ~50-55% per section, with the cumulative pass rate for all four sections being significantly lower.
- 6EAs have unlimited representation rights before the IRS — identical to CPAs and attorneys for tax matters. CPAs have the same IRS rights PLUS the exclusive ability to perform independent audits and attestation services.
- 7The EA credential is valid nationwide without additional state requirements; CPA licensure requires meeting individual state requirements (education, experience, ethics exam) which vary significantly.
- 8Total study time for the EA is 150-250 hours; for the CPA it is 300-500 hours — roughly double the commitment.
- 9EAs must complete 72 hours of continuing education every 3 years (24 hours/year); CPAs must complete 40 hours of CPE annually (requirements vary by state).
What Each Exam Allows You To Do
EA
- Represent any taxpayer before the IRS on any tax matter — the same unlimited representation rights as CPAs and attorneys
- Prepare and file individual and business tax returns at the federal level
- Handle IRS audits, collections, and appeals on behalf of clients
- Practice across all 50 states without additional state licensing (federal credential)
- Specialize in complex tax areas: estate tax, international tax, IRS dispute resolution, and tax planning
- Open your own tax practice or work for accounting firms, tax resolution companies, or government agencies
CPA
- Perform independent audits of public and private companies — a service only CPAs can legally provide
- Prepare, sign, and file tax returns for individuals, businesses, estates, and trusts
- Represent clients before the IRS with the same unlimited rights as EAs and attorneys
- Provide attestation services (audits, reviews, compilations) required by lenders, investors, and regulators
- Work in public accounting (Big 4, national, regional, and local firms) in audit, tax, and advisory
- Serve as CFO, controller, or VP of finance in corporations — the CPA is often required for senior finance roles
- Provide management advisory services, forensic accounting, and business valuation
Who Should Take Each Exam?
Take the EA if you...
- →Tax preparers who want to expand into IRS representation
- →Career changers who want a tax credential without going back to college
- →Professionals without a college degree who want a respected federal credential
- →Anyone focused exclusively on tax practice (preparation, planning, and resolution)
- →Former IRS employees transitioning to private practice
- →Seasonal tax preparers looking to build a year-round tax practice
Take the CPA if you...
- →Accounting majors and graduates pursuing careers in public accounting
- →Anyone wanting to work at Big 4 firms (Deloitte, PwC, EY, KPMG)
- →Professionals targeting CFO, controller, or senior finance leadership roles
- →Those who want to perform audits — only CPAs can sign audit opinions
- →Tax professionals who also want audit and advisory career options
- →Anyone seeking the most broadly recognized credential in accounting and finance
Which Should You Take First?
It depends entirely on your career goals and educational background. If you already have 150 credit hours and want the broadest accounting credential, pursue the CPA first — it opens doors to audit, tax, advisory, and corporate finance. If you want to start a tax career immediately without going back to school, the EA is the better first step — you can be credentialed in 6-12 months with no education requirements. Many tax professionals ultimately get BOTH credentials: they start with the EA to begin practicing immediately, then pursue the CPA later to expand their scope. If you plan to get both, start with the EA because the tax knowledge transfers directly to the REG section of the CPA exam, giving you a significant advantage.
At a Glance: EA vs CPA
Total Exam Cost
$801
$1,000+
Pass Rate
~70%
~50-55%
Education Required
None
150 credit hours
Median Salary
$60,000-$80,000
$78,000-$100,000+
Number of Parts
3 parts
4 sections
Scope of Practice
Tax only (unlimited)
Tax, audit, accounting
EA
Tax professionals who want unlimited IRS representation rights without a college degree, career changers entering tax preparation, and anyone focused exclusively on tax practice
CPA
Accounting professionals seeking the broadest credential in public accounting, those wanting to perform audits, and anyone pursuing careers at Big 4 firms or in corporate finance leadership
Key Facts: EA vs CPA
- 1The EA (Enrolled Agent) is a federal credential issued by the IRS requiring no college education, while the CPA (Certified Public Accountant) is a state license requiring 150 credit hours of college education.
- 2EA exam fees total $801 ($267 per part x 3 parts), compared to $1,000+ for the CPA exam (varies by state), plus CPAs typically spend $1,500-$3,500 on a review course.
- 3EA pass rates average approximately 70% across all three parts, while CPA pass rates average 50-55% per section according to AICPA data from 2023-2024.
- 4Both EAs and CPAs have unlimited representation rights before the IRS, but only CPAs can perform independent audits and issue audit opinions.
- 5According to BLS May 2024 data, accountants and auditors (including CPAs) earn a median salary of $79,880, with the top 10% earning over $132,690.
- 6EAs typically earn $50,000-$90,000 in employed positions, while self-employed EAs specializing in IRS representation and tax resolution can earn $100,000-$200,000+.
- 7CPA partners at Big 4 firms earn $300,000-$1,000,000+, and CFOs with CPAs earn $200,000-$500,000+ in corporate roles.
- 8The EA exam requires 150-250 hours of study total, while the CPA exam requires 300-500 hours — roughly double the preparation time.
- 9The BLS projects 6% growth for accountants and auditors through 2033, with approximately 126,500 annual openings, while accounting graduates have declined 17% since 2016.
- 10Many tax professionals earn both the EA and CPA because the EA tax knowledge transfers directly to the CPA REG section and the dual credential maximizes career flexibility.
- 11The EA credential is valid in all 50 states as a federal credential, while CPA licensure is state-specific and may require reciprocity agreements to practice across state lines.
- 12EAs must complete 72 hours of continuing education every 3 years, while CPAs must complete approximately 40 hours of CPE annually (requirements vary by state).
Why This Comparison Matters
Unlimited Rights
EA: IRS Representation
Enrolled Agents have unlimited practice rights before the IRS — the same authority as CPAs and attorneys for tax matters, without a degree requirement.
$78,000+
CPA Median Salary
CPAs earn a median salary of $78,000-$100,000+ per year, with partners at public accounting firms earning $150,000-$400,000+.
6% Growth
Accounting Job Outlook
The BLS projects 6% growth for accountants and auditors through 2033, with approximately 126,500 openings annually driven by regulatory complexity and retirements.
No Degree
EA Accessibility
The EA credential requires zero college credits — only passing the 3-part SEE exam and a background check. This makes it the most accessible federal tax credential available.
The EA vs CPA debate is one of the most common questions in the tax and accounting profession, and the answer is not as straightforward as "CPA is better." Each credential serves a distinct purpose and offers unique advantages depending on your career goals, educational background, and practice focus.
The EA is the most underrated credential in accounting. It is the only federally authorized tax practitioner credential issued by the IRS, granting unlimited representation rights — the same authority that CPAs and attorneys have before the IRS. The key advantage: zero education requirements. Anyone can earn an EA by passing the three-part Special Enrollment Examination (SEE) and a background check. This makes the EA the fastest path to a legitimate tax career for career changers, non-traditional students, and experienced tax preparers who lack a degree.
The CPA, on the other hand, is the gold standard of accounting credentials and the broadest license in the profession. Only CPAs can perform independent audits, issue audit opinions, and provide attestation services. The CPA also commands higher average salaries and opens doors to Big 4 firms, corporate finance leadership (CFO, controller), and advisory services. However, the barriers to entry are significant: 150 credit hours, a notoriously difficult 4-part exam with ~50% pass rates, and state-specific experience requirements.
What Each Exam Covers
EA Exam Topics
Pass Rate: ~70% overall pass rate across all three parts (IRS/PSI data, 2023-2024)
CPA Exam Topics
Pass Rate: ~50-55% per section (AICPA data, 2023-2024; cumulative pass rate for all four sections is significantly lower)
Salary & Income Comparison
Enrolled Agent / Tax Specialist
$65,000
Median Annual Salary
Range: $45,000 - $120,000+
ZipRecruiter and Payscale, 2024-2025; reflects EA-specific roles
EAs who own their own tax practices and specialize in high-value areas like IRS representation, tax resolution, or international tax can earn $100,000-$200,000+. EAs working for large firms like H&R Block or Jackson Hewitt typically earn $50,000-$75,000, while those at mid-size accounting firms earn $60,000-$90,000. Top-earning EAs build practices around audit representation and complex tax planning.
Certified Public Accountant
$79,880
Median Annual Salary
Range: $50,440 - $132,690+
BLS Occupational Employment Statistics, May 2024 (SOC 13-2011, Accountants and Auditors)
CPA salaries vary dramatically by career path. Staff accountants at Big 4 firms start at $60,000-$75,000, with senior associates earning $75,000-$95,000, managers earning $100,000-$140,000, senior managers at $130,000-$180,000, and partners earning $300,000-$1,000,000+. In corporate finance, controllers earn $130,000-$200,000, VPs of finance earn $175,000-$275,000, and CFOs earn $200,000-$500,000+ (more at public companies). Tax partners at regional firms earn $200,000-$500,000.
| Commission Detail | CPA |
|---|---|
| First-Year Commission | N/A — CPAs are salaried or earn based on billable hours |
| Renewal Commission | N/A |
| Income Model | CPA compensation follows a billable-hours and advancement model in public accounting: staff accountants bill at $100-$200/hour, managers at $200-$350/hour, and partners at $400-$700/hour. Partner compensation is typically tied to firm revenue, client origination, and book of business. In corporate roles, CPAs earn base salary plus performance bonuses (10-25% of base). The economics heavily reward specialization and advancement to partner or executive levels. |
EA and CPA salaries reflect the different scopes and career paths each credential enables. According to BLS May 2024 data (SOC 13-2011), accountants and auditors earn a median of $79,880, with the 10th percentile at $50,440 and the 90th percentile at $132,690. However, these figures blend CPA and non-CPA accountants.
CPA-specific compensation is significantly higher. At Big 4 firms, the progression is clear: staff accountant ($60,000-$75,000) → senior associate ($75,000-$95,000) → manager ($100,000-$140,000) → senior manager ($130,000-$180,000) → partner ($300,000-$1,000,000+). In corporate finance, CPAs serving as controllers earn $130,000-$200,000, VPs of finance earn $175,000-$275,000, and CFOs earn $200,000-$500,000+.
EA salaries are more modest but still substantial, particularly for those who build independent practices. Employed EAs typically earn $50,000-$90,000 depending on employer and experience. However, self-employed EAs who specialize in IRS representation, tax resolution, or complex tax planning can earn $100,000-$200,000+. The key differentiator is practice ownership: EAs who own their firms keep 100% of their billings (minus overhead), while employed EAs earn salaries. Many successful EAs build practices around high-margin services like audit representation ($250-$500/hour) and tax resolution ($3,000-$10,000+ per case).
Total Cost to Get Licensed
| Expense | EA | CPA |
|---|---|---|
| Pre-Licensing Education | $200 - $800 (EA review course: Gleim $400-$600, Surgent $350-$500, Passkey $200-$400, FastForward Academy $300-$500) | $1,500 - $3,500 (CPA review course: Becker $2,500-$3,500, Roger $2,000-$3,000, Surgent $1,500-$2,500, Gleim $1,500-$2,000) + cost of 150 credit hours if not already completed ($5,000-$30,000+ for additional coursework) |
| Exam Fee | $801 ($267 per part x 3 parts — paid to PSI Services) | $800 - $1,400 (varies by state; typically $200-$350 per section x 4 sections plus $50-$200 application fee) |
| License Fee | $67 (PTIN renewal fee, annual) + $30 enrollment fee | $50 - $300 (initial CPA license fee, varies by state) + $50-$250 annual renewal |
| Background Check | $0 (IRS suitability check is part of the application process — no separate fee) | $0 - $100 (fingerprinting and background check required by some states) |
| Total Investment | $1,100 - $1,700 (exam fees + review course + PTIN + enrollment) | $2,400 - $5,300 (exam fees + review course + licensing — excluding additional college credits if needed) |
A Day in the Life
EA Professional
An Enrolled Agent who owns her own tax practice starts the day at 8:00 AM reviewing new client intake forms for the week. At 9:00 AM, she meets with a small business owner to prepare his S-corporation return and discuss quarterly estimated tax payments. At 10:30 AM, she takes a call from a client who received an IRS audit notice — she reviews the CP2000 letter, identifies the discrepancy (unreported 1099-NEC income), and drafts a response with supporting documentation. Over lunch, she reviews the latest IRS revenue procedures that affect her clients' installment agreements. At 1:30 PM, she represents a client at an IRS Appeals conference via phone, negotiating a reduced penalty for reasonable cause. At 3:00 PM, she meets with a married couple to do tax planning — analyzing whether converting their traditional IRA to a Roth IRA makes sense given their current and projected tax brackets. She ends the day preparing an offer in compromise for a client with $85,000 in back taxes, calculating the reasonable collection potential to determine what the IRS will likely accept.
CPA Professional
A CPA and audit manager at a regional accounting firm starts the day at 7:45 AM reviewing workpapers from two staff accountants on a manufacturing client audit. At 9:00 AM, she joins a planning meeting for a new audit engagement — a $50M revenue technology company preparing for its first external audit. She assigns sections to her team and discusses materiality thresholds and key risk areas. At 10:30 AM, she reviews a complex revenue recognition issue under ASC 606 for a SaaS client and drafts a technical memo documenting the firm's position. After lunch, she switches to tax: she reviews a high-net-worth individual's return that involves rental properties, K-1 partnership income, and qualified opportunity zone investments. At 2:30 PM, she has a consulting call with a client considering an S-election for their LLC, walking through the tax implications and compensation requirements. At 4:00 PM, she meets with the partner on a review engagement, discussing financial statement presentation issues. She ends the day mentoring a first-year staff accountant on how to document internal control walkthroughs.
Career Paths & Progression
EA Career Path
0-1 years
Tax Preparer / EA Candidate
$35K-$50K
1-3 years
Enrolled Agent (Staff)
$50K-$70K
3-7 years
Senior Tax Specialist / EA Manager
$70K-$100K
7+ years
EA Practice Owner / Tax Resolution Specialist
$100K-$200K+
CPA Career Path
0-2 years
Staff Accountant (Big 4 / Regional Firm)
$60K-$75K
2-4 years
Senior Associate / Supervisor
$75K-$95K
4-8 years
Manager / Senior Manager
$100K-$180K
8+ years
Partner / CFO / Controller
$200K-$500K+
The EA career path is centered on tax. After earning the credential, EAs typically work in one of three settings: (1) Tax preparation firms — H&R Block, Jackson Hewitt, Liberty Tax, or local firms, earning $50,000-$75,000 with seasonal overtime; (2) Accounting firms — mid-size and regional CPA firms hire EAs for tax preparation and representation work, paying $55,000-$90,000; (3) Independent practice — many EAs open their own tax and representation practices, leveraging their unlimited IRS representation rights to offer high-value services year-round.
The CPA career path is broader and offers more upward mobility. CPAs follow one of four tracks: (1) Public accounting — the traditional Big 4 → partner path, with compensation reaching $300,000-$1,000,000+ at the partner level; (2) Corporate finance — controller → VP of finance → CFO, with CFOs at public companies earning $500,000-$2,000,000+; (3) Tax specialization — combining CPA with tax expertise for high-value advisory work; (4) Advisory/consulting — forensic accounting, business valuation, M&A advisory, and management consulting.
Getting Both the EA and CPA — The Dual Credential Advantage
Benefits
- +The EA + CPA combination signals deep tax expertise AND broad accounting competence — making you uniquely valuable to employers and clients who need both audit and complex tax services
- +EA knowledge directly transfers to the CPA REG section, giving dual-track candidates a significant study advantage and higher REG pass rates
- +EAs with CPAs can command premium billing rates for tax services because clients perceive the dual credential as superior expertise — many charge $300-$500/hour for complex tax planning
- +The EA credential allows you to start earning immediately in tax while working toward the CPA, providing income during the longer CPA licensing process
- +Dual-credentialed professionals can represent clients before the IRS under EA authority and perform audits/attestation under CPA authority — covering the full spectrum of accounting services
- +Having both credentials provides a competitive edge in job markets: firms value EAs for tax season capacity, and the CPA is often required for advancement to partner or director
Considerations
- !Maintaining both credentials requires separate continuing education: 72 hours per 3 years for the EA (including 2 hours ethics/year) plus 40 hours per year for the CPA (varies by state)
- !The total cost of obtaining both credentials ranges from $3,000-$8,000+ when including exam fees, review courses, and application fees
- !The combined study time for both credentials is 450-750 hours, typically requiring 18-30 months of dedicated preparation
- !Some states have overlapping CPE requirements, but you must track and report separately to the IRS (for EA) and your state board (for CPA)
The Verdict: Getting both the EA and CPA is an excellent strategy for tax professionals who want maximum career flexibility. The most efficient path is to earn the EA first (no education barrier, faster timeline), begin practicing in tax immediately, then pursue the CPA to expand into audit, advisory, and corporate finance. The tax knowledge from the EA exam transfers directly to the CPA REG section, saving significant study time. If you already have 150 credit hours, you might pursue the CPA first and add the EA later — but the EA-first path is ideal for career changers and those without a degree.
Job Outlook & Industry Trends
4% (2023-2033, BLS — for tax preparers and examiners)
EA Job Growth (2024-2034)
6% (2023-2033, BLS — for accountants and auditors)
CPA Job Growth (2024-2034)
The BLS projects 6% growth for accountants and auditors through 2033, with approximately 126,500 annual openings driven by retirements, regulatory complexity, and the ongoing need for financial reporting and compliance. For tax-specific roles, growth is projected at 4%, with demand fueled by an increasingly complex tax code and the retirement of baby boomer tax professionals. The IRS has also increased enforcement funding, creating higher demand for EAs who can represent taxpayers in audits and collections. Additionally, the growing complexity of state and local tax (SALT) compliance, international tax reporting (FATCA, FBAR), and cryptocurrency taxation creates sustained demand for both credentials. The profession faces a well-documented talent shortage: accounting graduates have declined 17% since 2016, creating unprecedented opportunities for credentialed professionals.
Study Strategy & Tips
EA Part 1: Individual Taxation
Individual income tax (the most accessible starting point)
- Obtain your PTIN from the IRS (required before scheduling any exam part)
- Enroll in an EA review course (Gleim, Surgent, FastForward Academy, or Passkey)
- Study filing status, gross income inclusions/exclusions, above-the-line deductions, and itemized deductions
- Master capital gains and losses, retirement plan distributions, and tax credits (child tax credit, earned income credit)
- Take 2-3 full-length practice exams for Part 1, scoring 80%+ before scheduling
- Schedule and pass Part 1 at a PSI testing center
EA Part 2: Business Taxation
Business entities, depreciation, payroll taxes (the hardest EA part)
- Study entity types in depth: sole proprietorships, partnerships (Form 1065), S-corps (Form 1120-S), C-corps (Form 1120)
- Master depreciation methods: MACRS, Section 179, bonus depreciation, listed property rules
- Learn payroll tax requirements: FICA, FUTA, trust fund recovery penalties, employment tax deposits
- Review basis calculations, distributions, and liquidation rules for each entity type
- Take 2-3 full-length practice exams for Part 2, scoring 80%+ before scheduling
EA Part 3: Representation, Practices & Procedures
IRS procedures, Circular 230, ethics, and representation rules
- Study Circular 230 thoroughly — practitioner duties, prohibited conduct, and disciplinary actions
- Memorize key IRS procedural rules: statute of limitations, penalty amounts, interest calculations, and appeal timelines
- Learn the audit process: correspondence audits, office audits, field audits, and the appeals process
- Master collections procedures: installment agreements, offers in compromise, currently not collectible status, and liens/levies
- Take 2-3 full-length practice exams for Part 3, scoring 80%+ before scheduling
- Schedule and pass Part 3 — you are now an Enrolled Agent!
CPA Preparation (if pursuing both)
CPA exam sections (leverage EA tax knowledge for REG)
- Verify you meet your state's 150 credit hour requirement; if not, complete additional coursework
- Enroll in a CPA review course (Becker, Roger, Surgent, or Gleim — budget $1,500-$3,500)
- Start with FAR (most difficult) or REG (leverages your EA tax knowledge) — choose based on your strengths
- Study one section at a time, dedicating 8-12 weeks per section with 15-20 hours/week
- Pass all four sections within the 18-month rolling window
- Complete state experience requirements (1-2 years supervised experience, varies by state)
Total Duration: 6-12 months for EA; 12-18 months for CPA (or 18-30 months combined)
EA Study Tips
- 1Study one part at a time. Most successful candidates focus on a single part for 6-8 weeks, pass it, then move to the next. Spreading study across all three parts simultaneously leads to content confusion and lower scores.
- 2Part 1 (Individual Taxation) is generally considered the easiest starting point. Begin here to build confidence and momentum. Focus on filing status, standard vs. itemized deductions, capital gains, retirement distributions, and credits.
- 3Part 2 (Business Taxation) is the hardest part for most candidates. Master entity types (sole proprietorship, partnership, S-corp, C-corp), depreciation methods (MACRS, Section 179, bonus depreciation), and payroll tax requirements.
- 4Part 3 (Representation) is the most unique — it tests IRS procedures, Circular 230 ethics, and representation rights. Memorize penalty amounts, appeal timelines, statute of limitations periods, and practitioner conduct rules.
- 5Use IRS publications as supplemental study material. The EA exam is based on the Internal Revenue Code, and free IRS publications (Pub 17, Pub 334, Pub 946) provide authoritative explanations of the concepts tested.
- 6Take at least 2-3 full-length practice exams per part under timed conditions. The 3.5-hour time limit is generous for most candidates, but you need to practice the pacing to avoid spending too long on complex calculations.
CPA Study Tips
- 1FAR (Financial Accounting and Reporting) is widely considered the most difficult section and has the lowest pass rate. Many candidates start here to tackle the hardest material while motivation is highest. Focus on government and nonprofit accounting, leases, revenue recognition, and consolidations.
- 2Use a structured CPA review course (Becker, Roger, Surgent, or Gleim). The CPA exam covers an enormous breadth of material, and self-study without a review course is extremely difficult. Budget $1,500-$3,500 for a comprehensive course.
- 3Study one section at a time. The 18-month testing window gives you adequate time, but most successful candidates study 8-12 weeks per section and pass all four within 12-18 months.
- 4Master task-based simulations (TBSs) — they account for 50% of your score on most sections. Practice with authoritative literature searches, document review simulations, and multi-step calculation problems.
- 5For REG, leverage overlap with EA material. If you have studied for or passed the EA exam, you already know a significant portion of the tax content tested on REG. Focus your REG study on business law, ethics, and the areas unique to the CPA version.
- 6Take full-length simulated exams (4 hours each) at least twice per section. CPA exam fatigue is real — you need stamina for back-to-back testlets of MCQs and TBSs. Review every wrong answer and understand why the correct answer is correct.
Ready to Start Studying?
Free practice questions, study guides, and AI tutoring for both exams.
Frequently Asked Questions
QIs the EA or CPA better for a tax career?
For a career focused exclusively on tax preparation and IRS representation, the EA is often the better and faster path — it requires no college degree, costs less, has higher pass rates, and grants the same unlimited IRS representation rights as a CPA. However, if you want a tax career with potential to expand into audit, advisory, or corporate finance, the CPA is more versatile. Many tax professionals earn both: the EA first for immediate credentialing, then the CPA later for broader career options. The EA is not "less than" the CPA for tax purposes — it is a different credential with the same IRS authority.
QCan an EA do everything a CPA can do?
No. EAs have unlimited rights to represent taxpayers before the IRS on all tax matters — identical to CPAs and attorneys. However, EAs cannot perform independent audits, issue audit opinions, or provide attestation services (audits, reviews, compilations). These services are exclusively reserved for CPAs. EAs also cannot sign SEC filings or serve as the principal accountant for public companies. For tax-only work, the EA and CPA have equivalent authority. For broader accounting services, the CPA is required.
QDo I need a college degree to become an EA?
No. The EA credential has zero education requirements. You need only: (1) obtain a Preparer Tax Identification Number (PTIN) from the IRS, (2) pass all three parts of the Special Enrollment Examination (SEE), and (3) pass a suitability/background check. There is no degree, coursework, or experience requirement. This makes the EA the most accessible federal tax credential available and an excellent option for career changers, experienced tax preparers without degrees, and anyone who wants to enter the tax profession quickly.
QHow long does it take to become an EA vs a CPA?
Most EA candidates complete all three exam parts in 6-12 months with 150-250 hours of study. You can begin practicing immediately upon passing. The CPA typically takes 12-18 months to pass all four exam sections (300-500 hours of study), plus you must meet 150 credit hour education requirements (which may add 1-2 years if you need additional coursework) and complete 1-2 years of supervised experience before licensure. Total time from start to licensed CPA: 2-5 years. Total time from start to credentialed EA: 6-12 months.
QCan I get both the EA and CPA?
Yes, and many tax professionals do. There is no rule preventing you from holding both credentials simultaneously. The most efficient path is EA first, then CPA: the EA has no education barrier, so you can begin practicing immediately while working toward the 150 credit hour CPA requirement. The tax knowledge from the EA exam transfers directly to the CPA REG section, saving you significant study time. Maintaining both requires separate continuing education (72 hours per 3 years for EA, ~40 hours per year for CPA), but there is often overlap in qualifying topics.
QHow much does an EA make vs a CPA?
CPA salaries are generally higher due to the broader scope of practice. CPAs in public accounting earn $60,000-$75,000 at entry level, $100,000-$180,000 as managers, and $300,000-$1,000,000+ as partners. In corporate finance, CPA controllers earn $130,000-$200,000 and CFOs earn $200,000-$500,000+. EAs typically earn $50,000-$90,000 in employed positions. However, self-employed EAs who specialize in IRS representation and tax resolution can earn $100,000-$200,000+ by charging premium rates ($250-$500/hour) for high-value services like audit representation and offers in compromise.
QWhich exam is harder — the EA or CPA?
The CPA exam is significantly harder by every objective measure. CPA pass rates average 50-55% per section compared to ~70% for the EA. The CPA exam covers a much broader range of topics (auditing, financial accounting, regulation, and a discipline elective), requires 300-500 hours of study vs 150-250 for the EA, and includes complex task-based simulations in addition to multiple-choice questions. The CPA also has strict education prerequisites (150 credit hours) that the EA does not. That said, the EA exam is not easy — Part 2 (Business Taxation) in particular challenges many candidates with complex entity taxation, depreciation, and basis calculation questions.
QDo employers prefer EA or CPA?
It depends on the role. For tax-specific positions (tax preparer, tax manager, IRS representation specialist), both credentials are valued, and many firms hire EAs and CPAs interchangeably for tax work. For public accounting (audit, assurance, advisory), the CPA is required — EAs cannot perform audits. For corporate finance leadership (controller, CFO), the CPA is strongly preferred or required. For opening your own tax practice, the EA is sufficient and often preferred due to its lower barrier to entry. Big 4 firms almost exclusively hire CPAs, while tax resolution firms, seasonal tax firms, and small practices frequently hire EAs.
10 free AI interactions per day
Ready to Start Studying?
Free study materials for both exams - start learning today.
Related Exam Comparisons
Stay Updated
Get free exam tips and study guides delivered to your inbox.