| Aspect | Certified CPA | Enrolled Agent |
|---|
| Credentials | CPA license, state-specific requirements | IRS-issued credential after passing the Special Enrollment Exam |
| Work Environment | Public accounting, corporate finance, auditing | Tax preparation, IRS representation, tax planning |
| Employer & Industry | Accounting firms, corporations, government | Tax firms, accounting firms, individual clients |
The main difference between a Certified CPA and an Enrolled Agent is their focus and scope. CPAs are licensed accountants with broad expertise in accounting, auditing, and financial consulting, often working in various industries. Enrolled Agents specialize in taxation and IRS representation. Both credentials require passing exams and maintaining continuing education, but their roles and work environments differ significantly.