They are also employed as financial managers in industry and hold key positions at various levels in both government and education. CPA's are professionals, distinguished from other accountants by stringent licensing requirements. In addition to meeting the profession's technical requirements, CPA's are governed by a code of professional conduct-one of the most exacting of any profession. The new code emphasized the CPA's commitment and protecting the public interest.
Quality control is a primary concern of the profession.
Enrolled Agents, or EAs, can represent taxpayers before all administrative levels of the Internal Revenue Service. EAs advise, represent and prepare tax returns for individuals, partnership, corporations, estates, trusts and any entities with tax-reporting requirements. EAs prepare millions of tax returns each year. Unlike attorneys and CPA's, who may or may not choose to specialize in taxes, all EAs specialize in taxation. EAs are the only taxpayer representative who receive their right to practice from the United States government.