EA vs CPA: which tax credential do you need?
Both let you represent clients before the IRS, and the IRS says enrolled agents, like attorneys and CPAs, are generally unrestricted in which taxpayers and tax matters they can handle. The difference is scope and cost: the EA is a tax-only credential from the IRS, while the CPA is a broader state license that also covers audit and accounting.
Side by side
| EA | CPA | |
|---|---|---|
| Awarded by | The IRS | Your state board of accountancy |
| Focus | Federal tax and IRS representation | Accounting, audit and tax |
| Exam | 3 parts of 100 questions, 3.5 hours each | 4 sections of 4 hours each |
| Education | No degree listed by the IRS | Usually a degree and 150 credit hours, varying by state |
| Official fees | About $1,110 | Varies by state |
| Typical all-in cost, with prep | About $1,600 to $1,800 | About $4,900, per our CPA guide |
| Exam pass rates | About 58% to 71% by part, 2024 to 2025 | About 38% to 74% by section |
| Ongoing requirement | 72 hours of CE every 3 years | Set by each state board |
| Where it counts | Tax preparation, planning and IRS representation | Public accounting, audit, tax and business roles |
Which one fits you
The EA is the cheaper, faster route to representing taxpayers before the IRS, and there is no degree requirement in the IRS's steps.
EA requirementsSigning audit opinions and many public accounting roles legally require a CPA license. The EA cannot substitute for it.
CPA exam guideSome professionals hold both. Start with the credential that matches the work you want to do next.
Common questions
Is the EA easier than the CPA?
By the numbers it asks for less: fewer exam parts, no degree requirement in the IRS’s steps, and far lower fees. That does not make it a substitute for the CPA, because the two lead to different scope of work.
Can an EA represent clients before the IRS like a CPA?
Yes. The IRS says enrolled agents, like CPAs and attorneys, are generally unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.
Does having a CPA exempt me from the EA exam?
No. They are separate credentials with separate exams, so passing one does not exempt you from the other. Some tax topics overlap, which can make the second one quicker to study for.