Enrolled Agent (EA)


Designation Essentials
Status	Currently offered and recognized by the issuing organization.
Issuing Organization	Internal Revenue Service
Qualification and Educational Requirements
Prerequisites	Pass a background check to ensure that applicant has not engaged in any conduct that would justify the suspension of an enrolled agent from practice before the IRS
Education Requirements	Candidates become an EA by either of the following paths: Pass a written exam Have accepted IRS experience IRS Circular 230 contains more detailed information about these two paths
Examination Type	Written exam for path one
Continuing Education Requirements	72 hours of continuing education credits over a three-year enrollment period, with a minimum of 16 hours each year Six hours of ethics training over a three-year enrollment period
Verification, Complaints and Accreditation
Check Designation Status Online	None
Investor Complaint Process	Complaints may be submitted via mail using IRS Form 14157.
Published List of Disciplined Designees	None
Accredited By	None

You are here