Enrolled agent status is the highest credential the IRS awards.

Individuals who obtain this elite status must adhere to ethical standards and enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they are 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. But unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all enrolled agents specialize in taxation. CPAs and attorneys are licensed by the states, but enrolled agents are federally licensed. That means they are not limited to practicing in states from which they have received a license; they can practice anywhere in the United States.

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 main¬tain their licenses. The National Association of Enrolled Agents (NAEA) raises the bar even further – its members are required to complete at least 90 hours in a three-year period.