While both EAs and CPAs can represent clients before the IRS, there are key differences: EAs specialize in tax and have unlimited practice rights to represent taxpayers before the IRS in tax matters. CPAs can offer a broader range of services, including auditing, accounting, and financial planning. However, their ability to represent clients before the IRS in tax matters is typically limited to those for whom they have prepared tax returns or provided other services. EAs are generally seen as tax experts, while CPAs have a more generalized accounting background.