Unenrolled preparers can opt into the IRS Annual Filing Season Program (AFSP). The AFSP provides tax practitioners who meet the standards with limited representation rights. Participants in the AFSP earn a completion certificate that permits them to represent clients in
CPAs are licensed by a state licensing authority (for example, a state board of accountancy), and many states recognize licenses from other jurisdictions. A CPA must normally have a degree in accounting and spend an apprenticeship at a firm before
The US Treasury Department licenses EAs. The exam they take to get the credential is completely tax-related and written by the IRS. Before electing to get the EA credential, an EA would often have one or more years of experience