The professional qualifications of the Certified Public Accountant, public accountant, and enroll agent makes them all suitable to work with. While the PA is also capable of doing the job of an EA, the range of focus to taxation services may be limited. The CPA is the more general scope accounts advisor for small and medium enterprises or individuals.There are strict professional ethics that must be upheld by CPA vs. EA vs. PA. Candidates for a CPA or EA certification undergo governmental background exams that scrutinize their tax histories. A public accountant can become an EA while waiting to achieve certified public accountant status. There is, therefore, a greater demand for the high expertise that comes with a CPA, though micro accounting EA’s also fetch good salaries.