An EA must pass a three-part Special Enrollment Examination (SEE) that covers individual tax returns, business tax returns, and representation before the IRS. An EA must complete 72 hours of continuing education every three years, taking a minimum of 16 hours annually. An EA generally has unlimited representation rights before the IRS.
The EA is the most expansive license IRS grants a tax professional. An EA has earned the privilege of representing taxpayers before the IRS. EA are generally unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and the IRS offices (e.g. examination, collection, and appeals) before which they can practice.