Tax Professional Verification
How to Verify an Enrolled Agent (EA) Credential
An Enrolled Agent (EA) is a federally licensed tax practitioner granted unlimited rights to represent taxpayers before the IRS. The IRS Office of Professional Responsibility (OPR) maintains the official registry and disciplinary records for all enrolled agents.
Quick answer
Verify an Enrolled Agent at irs.gov/tax-professionals/verify-the-status-of-an-enrolled-agent. The IRS OPR tool allows you to search by name or EA enrollment number to confirm active status. You can also search for disciplinary actions — suspensions and disbarments are public record.
What an Enrolled Agent is
Enrolled Agents are the only tax professionals federally licensed by the U.S. Department of the Treasury. The designation is granted by the IRS and carries unlimited practice rights — meaning an EA can represent any taxpayer for any tax matter in any IRS office, including audits, appeals, and collection proceedings.
There are two paths to becoming an Enrolled Agent:
- › SEE exam pathway: Pass all three parts of the Special Enrollment Examination (SEE) — Part 1 (Individuals), Part 2 (Businesses), Part 3 (Representation, Practices, and Procedures) — and pass an IRS background check
- › IRS experience pathway: Former IRS employees who worked in certain technical positions for at least five years can apply for EA status based on job experience rather than the exam
Approximately 67,000 active Enrolled Agents practice in the United States. The credential is distinct from CPA licensure — EAs specialize exclusively in taxation and IRS representation, while CPAs have broader accounting and financial reporting responsibilities.
How to verify an Enrolled Agent
Step 1: Use the IRS EA verification tool
Go to irs.gov/tax-professionals/verify-the-status-of-an-enrolled-agent. This is the official IRS tool maintained by the Office of Professional Responsibility. It is free and publicly accessible without any login.
Step 2: Search by name or enrollment number
Enter the practitioner's last name and first name. You can also search by their EA enrollment number (found on IRS correspondence and EA credentials). The tool returns results for active enrolled agents matching the search criteria.
Enrollment numbers are formatted as a series of digits (e.g., 00123456). Ask the EA to provide this number directly if a name search returns multiple results.
Step 3: Check for disciplinary actions
The IRS OPR publishes disciplinary actions — including suspensions and disbarments from practice before the IRS — in the Internal Revenue Bulletin and maintains a searchable sanctions list. Search at: irs.gov/tax-professionals/disciplinary-actions-involving-tax-professionals.
Disciplinary actions include suspension (temporary prohibition from IRS practice), disbarment (permanent revocation), censure (public reprimand), and monetary penalties. Unlike some state licensing boards, IRS OPR actions are federal matters and are publicly disclosed.
PTIN verification: the second check
All paid tax preparers — including EAs — are required to obtain a Preparer Tax Identification Number (PTIN) from the IRS. The PTIN must appear on any tax return they prepare for compensation. The IRS maintains a public PTIN directory:
IRS PTIN Directory
Search at irs.treasury.gov/rpo/rpo.jsf — the IRS Registered Return Preparer registry. This directory shows:
- › Name, city, state, and zip of the preparer
- › Credential type: Enrolled Agent, CPA, attorney, or Annual Filing Season Program (AFSP) participant
- › PTIN status (active or not)
The PTIN directory is a cross-check for EA status — an active EA will appear with the "Enrolled Agent" designation in this registry.
EA vs. CPA vs. Tax Attorney vs. AFSP
All four credentials allow some form of tax representation, but their scope and regulatory structure differ significantly:
| Credential | Regulated by | IRS representation rights | Scope |
|---|---|---|---|
| Enrolled Agent (EA) | IRS / U.S. Treasury | Unlimited | Taxation only |
| CPA | State Board of Accountancy | Unlimited | Accounting, auditing, tax, advisory |
| Tax Attorney | State Bar Association | Unlimited | Tax law, estate planning, litigation |
| AFSP Participant | IRS (voluntary program) | Limited (returns prepared only) | Tax preparation only |
| Unenrolled preparer | None (federal) | Limited (returns prepared only) | Tax preparation only |
Continuing education requirements
EAs must complete 72 hours of continuing education (CE) every three years, including:
- › 2 hours of ethics per year (6 hours over 3 years)
- › Remaining 66 hours in federal tax topics
- › All CE must be through IRS-approved providers
Renewal also requires payment of the IRS enrollment renewal fee and background check compliance. EA enrollment follows a staggered three-year renewal cycle based on the last digit of the EA's Social Security Number.
NAEA membership is separate from IRS enrollment
The National Association of Enrolled Agents (NAEA) is a voluntary professional association. NAEA membership does not confer EA status — and non-NAEA members can still be fully active EAs. Verify EA status through the IRS, not through NAEA membership.
Verify the educational background too
While EAs are not required to hold a degree, many tax preparation and accounting firms require at least an associate's or bachelor's degree. Use VerifyED to confirm that the institution listed by a candidate is legitimately accredited — and catch diploma mill credentials in your accounting or finance hiring pipeline.
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