Different Tax Preparer Credentials

Certified Acceptance Agent (CAA)

An Acceptance Agent is an individual or entity that has an agreement with the IRS to help people who don't have a Social Security number but still need a TIN to fill out a 1040 or other tax form. The acceptance agent looks over the paperwork and sends the completed W-7 to the IRS.

Certified Public Accountant (CPA)

A Certified Public Accountant is an accountant who has been licensed by a state board of accountancy in the United States. CPAs must have completed a degree in accounting from a public or private college or university. Additionally, they must meet experience and good moral conduct standards set by their board of accountants. Furthermore, they must adhere to ethical standards and complete designated continuing education courses in order to retain their active CPA licensure. A Certified Public Accountant may offer a variety of services, some of which may include tax preparation or planning.

Enrolled Actuary (EA)

An individual who has met the requirements laid down in the regulations established by the "Joint Board for the Enrollment of Actuaries" (Joint Board) and has been authorized by the "Joint Board" to provide actuarial services pursuant to the ERISA (Employee Retirement Income Security Act) of 1974.

Enrolled Agent (EA)

Enrolled Agents are licensed by the IRS and must complete a suitability check. They must also pass a three part Special Enrollment Examination (SEE), which is a full-on exam that covers everything from federal tax planning to personal and business tax preparation and representation. Agents must also complete 72 hours of continuing education every 3 years. Find out more about the IRS Enrolled Agent Program.

Enrolled Retirement Plan Agent (ERPA)

An ERPA is a retirement plan professional whose clients are primarily concerned with IRS forms 5300 and 5500 series.

Supervised Registered Tax Preparer (SRTP)

A Supervised Registered Tax Preparer is supervised by either a Tax Attorney, CPA, or Enrolled Agent, and does not sign a tax return form, but has to hand it to a supervisor for approval and signing.

Tax Attorney (ATTY)

A Tax Attorney is a legal professional who is licensed by the State Courts of the District of Columbia, the State Bar of the United States, or their designees. Like any paid preparer, a tax attorney needs a valid IRS Preparer Tax Identification Number (PTIN) to prepare returns for compensation, but attorneys are licensed by their state bar, not by the IRS. A tax attorney has a law degree but focuses on tax preparation and planning.

Disclaimer: This article is for informational purposes only and is not meant to be financial or legal advice.