EA — IRS Enrolled Agent
A US tax specialist licensed by the IRS — open to anyone, no degree required.
Comparing options? Read ACCA vs CPA vs CMA vs CFA →Quick answer
- Best for
- A US tax specialist licensed by the IRS — open to anyone, no degree required.
- Not ideal for
- If you don't work with US taxpayers or US tax.
- Main roles
- US tax preparer, tax representation, and international tax for US-connected clients.
- CPD
- 72 hours of CPE every three years (including ethics).
Last reviewed: June 2026
Who it's for
Anyone wanting to prepare and represent on US federal tax — from any country.
Structure
Pass the three-part Special Enrolment Examination (Individuals, Businesses, Representation), or qualify via IRS experience. A PTIN is required to prepare returns.
Time & cost
Often under a year — far cheaper and faster than the CPA.
Careers
US tax preparer, tax representation, and international tax for US-connected clients.
The skills you'll build
Many of these serve more than one path.
Best free resources for this path
Curated and vetted, with how to start.
The IRS's own free, self-paced courses that teach you to prepare US returns.
How to start: Create a free account at linklearncertification.com.
Free practice questions and short trials for CPA, CMA, CIA and EA from the big review providers.
How to start: Open their 'free' / 'free trial' pages; download the practice questions.
Free prep for CFA, CPA and CMA — 36,000+ practice questions with solutions.
How to start: Free account at freefellow.org — no trial, no card.
Free, self-paced Excel and Power BI training — essential analyst skills for any finance path.
How to start: Free with a Microsoft account; the optional PL-300 exam is paid.
Continuing professional development (CPD)
72 hours of CPE every three years (including ethics).
Get these hours for free →Become a US Tax Preparer
The free resources give you the theory; our course turns it into a paid, practical skill.
View the courseDisclaimer
Links to third-party resources are provided for convenience and learning only. Fileminder does not control third-party content, prices, certificates, CPD/CPE eligibility, availability or accuracy. Always check the provider's own page before relying on a course, certificate, CPD unit or learning outcome. Last reviewed: June 2026.