CPA vs EA: Key Differences & Which Is Better?

If you’ve decided you want to build a career helping people (or businesses) make sense of their money, and perhaps even their taxes, you might be wondering: CPA vs EA, which one’s right for me?

Both the Certified Public Accountant (CPA) license and the Enrolled Agent (EA) designation can give your career a serious boost, and both tell the world you really know your stuff.

But they’re not interchangeable and they’re not the same. Each one is built for a different kind of professional and opens a different set of doors.

In this guide, we’ll break down the CPA vs EA side by side; what they are, what it takes to earn them, and what life looks like once you’ve passed.

So keep reading as we compare everything from entry requirements and the exam process, to career paths and salaries so you can see which one is the best match for your goals.

At a glance: Certified Public Accountant vs Enrolled Agent

Let’s get started with a quick comparison of the essentials to see how CPA vs Enrolled Agent compare:

Feature	CPA (Certified Public Accountant)	EA (Enrolled Agent)
Governing body	State Boards of Accountancy (U.S.), overseen by NASBA & AICPA	Internal Revenue Service (IRS)
Focus	Public accounting, audit, tax, financial reporting, advisory	U.S. federal tax law, representation before the IRS
Exam structure	4 sections, 4 hour per section	3 parts, 4 hours per part
Exam Format	MCQs, task based simulations, written responses	100 MCQs per section
Typical study duration	300-500 hours over 12–24 months	150-300 hours over 6–12 months
Pass rate	45-55%	65-70%
Education requirement	For exam: Bachelor’s degree (in accounting or related subject). For license: Additional credits (e.g. Master’s degree)	None required
Work experience	1-2 years (varies by state)	None required
Costs	$2,150-$8,170+	$1,100 -$2,300
Availability	Available in the U.S. and select countries	Available in the U.S. and select countries
Typical Job Roles	Audit, tax, assurance, corporate finance, advisory, leadership	Tax prep, tax planning, IRS representation
Typical Salary Range	$46k-$200k+	$25k-$105k+
Ongoing requirements	40 hours CPE per year (varies by state)	72 hours CPE every 3 years

On the surface, the CPA and EA can seem quite similar. After all, they’re both highly respected, U.S. focused credentials that demonstrate a significant level of expertise in tax and accounting. 

But actually they’re designed for different purposes, give you different types of expertise, and lead to different roles.

CPA (Certified Public Accountant)

The CPA is a state-issued license that demonstrates broad authority in accounting, auditing, tax, and financial reporting. It’s required for certain regulated activities, such as signing audit reports or reviewing financial statements for public companies. 

But that doesn’t mean CPAs are limited to compliance work. They’re also commonly found in advisory, consulting, corporate finance, and executive leadership roles within a wide range of sectors.

The CPA license is a good option for those who want versatility: you can work in public accounting, move into corporate finance, or take on specialized roles like forensic accounting. It’s a credential that signals technical depth and regulatory authority across the accounting spectrum.

EA (Enrolled Agent)

The EA is a federally issued designation from the IRS that focuses entirely on taxation. EAs have unlimited rights to represent taxpayers before the IRS in audits, collections, and appeals.

While CPAs may cover a broad scope of accounting, EAs are solely focused on federal tax law across three main areas: individual, business, and representation.

That makes the EA a credential built for those who want to specialize in tax. Many EAs work in tax preparation firms, run their own practices, or serve as client representatives during disputes with the IRS.

Similarities between CPA & EA

Both the CPA and EA are recognized by the U.S. government as professionals who can represent clients before the IRS. Because of this, they both signal to employers and clients that you have advanced knowledge of U.S. tax law.

In practice, CPAs and EAs often sit side by side in tax firms, helping individuals and businesses navigate the complexities of the IRS.

And whether you want to get your CPA license or become an Enrolled Agent, you’ll need to pass a multiple part exam (four for the CPA, three for the EA). Both also require ongoing continuing professional education (CPE) to maintain the credential.

Differences between CPA & EA

The CPA is broad in scope; it’s about financial reporting, auditing, compliance, and tax, with career options that stretch across industries and into leadership roles. The EA is narrow but deep, and is designed solely for tax specialists who want to become trusted experts in IRS representation. 

Because CPAs are licensed at the state level, requirements (and costs) can vary depending where you are. But because Enrolled Agents are federally recognized, requirements are a lot more standardized across the country.

And while you need to pass an exam for both the CPA and the EA, the CPA has stricter requirements around education and experience. Plus, it usually costs a bit more and takes a bit longer to complete.

Exam structure & content: how the CPA vs EA exams compare

The CPA and EA exams both test your knowledge of U.S. accounting and tax, but they’re very different in format and scope.

Here’s a quick overview of what to expect if you’re preparing for either one.

Feature	CPA Exam	EA Exam (SEE)
Number of sections/parts	4 sections (3 core + 1 discipline)	3 parts
Format	Mix of MCQs, task-based simulations, and written responses	100 MCQs per part (multiple-choice only)
Length	4 hours per section (16 hours total)	4 hours per part (12 hours total)
Order	Flexible: take sections in any order	Flexible: take parts in any order
Testing windows	Year-round (depending on state board and scheduling)	Year-round (except March & April for tax law updates)
Testing locations	Prometric centers in the U.S. and select international locations	Prometric centers in the U.S. and worldwide
Focus	Broad: accounting, audit, tax, reporting, advisory	Specialized: U.S. federal tax law & IRS representation

CPA exam structure

The Uniform CPA Exam is divided into four sections, each about four hours long, for a total of 16 hours of testing. 

There are three core sections which everyone is required to take:

• AUD: Auditing & Attestation
• FAR: Financial Accounting & Reporting
• REG: Taxation & Regulation

The fourth section is a discipline, where you choose one from three options to tailor the exam to your career path:

• BAR: Business Analysis & Reporting
• ISC: Information Systems & Controls
• TCP: Tax Compliance & Planning

You can take the four sections in any order, and most candidates spread them out over 12-18 months. The exam uses a mix of multiple-choice questions (MCQs), task-based simulations, and written responses (in some sections).

The exam is administered at Prometric testing centers throughout the U.S. and in select international locations.

For more about what to expect from the CPA exam and how to prepare, head over to How to Pass the CPA Exam: Your Actionable CPA Game Plan

Enrolled Agent exam structure

The EA exam, called the Special Enrollment Examination (SEE), is made up of three parts. Each focuses on a different area of U.S. federal tax:

• Part 1: Individuals
• Part 2: Businesses
• Part 3: Representation, Practices & Procedures

Each part is 4 hours long and consists of 100 multiple-choice questions. You can take the parts in any order, and candidates often complete all three within 6-12 months. 

The exam is offered year-round at Prometric testing centers, except during March and April when it is updated for the latest tax law changes.

Key differences between CPA & Enrolled Agent exams

The CPA exam is broad and multi-dimensional, while the EA exam is narrower, quicker, and super-focused on tax. The biggest difference between the two is their scope:

• The CPA is designed to cover almost the entire accounting profession; from financial reporting and auditing to taxation and advisory services. 
• The EA exam is exclusively about U.S. federal tax law and IRS procedures.

Another difference is in the actual format of the exams, and what this means for how you need to approach them. 

• The CPA exam mixes multiple-choice questions with task-based simulations and written responses. This is designed to test not just your knowledge, but also the ability to apply it to real-world scenarios. 
• The EA exam is entirely multiple-choice. This more straightforward structure means it’s less about showing how you’d approach and handle accounting problems, although it’s no less demanding in content for those aiming to specialize in tax.

Finally, there’s the length and intensity:

• CPA candidates face four separate 4-hour sections, totaling 16 hours, which are often spread out over a year or two.
• EA candidates complete three 4-hour parts, totaling 12 hours, which many finish in under a year.

What if you need to retake part of the CPA or EA exam?

Nobody likes to think about failing an exam, but it happens, so it’s worth knowing what to do and what it means for your schedule.

Retaking a section of the CPA exam:

• Unlimited attempts: You can retake any section as many times as needed until you pass.
• Timing: Thanks to the continuous testing model, you can retake a failed section as soon as your score is released and your Notice to Schedule (NTS) is reissued.

Once you pass your first CPA section, you’ll have 18-30 months (depending on your state board’s rules) to pass the remaining three. Some states still use an 18-month window, although most have adopted NASBA’s updated 30-month recommended window. This is a rolling window, and retakes don’t reset it, so timing when to take each section (or any retakes needed) is important.

Retaking a part of the EA exam:

• Unlimited attempts: Like the CPA, there’s no cap on how many times you can retake a section.

Timing: The EA exam is offered nearly year-round (May 1-Feb 28/29), with a brief blackout period in March and April. Within that window, you can take (or retake) each part up to four times per testing year.

One of the most common questions candidates ask is: Which exam is harder, CPA or EA? 

Broadly speaking, the CPA is usually considered to be the more challenging. But the answer also depends on how you define “hard” and what you personally find difficult.

Here’s a quick side-by-side of some key metrics to compare:

Feature	CPA Exam	EA Exam (SEE)
Number of parts	4 sections	3 parts
Average pass rate	45–55%	65–70%
Scope & focus	Broader scope. Requires knowledge across a range of business and accounting topics.	Narrower scope, higher pass rates, but challenging depth in tax

Most people regard the CPA exam as harder overall because it’s longer, broader, and has lower pass rates. It also has stricter entry requirements. Meanwhile the EA Exam is more accessible, with higher pass rates and a narrower subject focus.

How difficult is the CPA exam?

The CPA Exam is not just considered difficult compared to the EA exam, it’s actually regarded as one of the most challenging professional exams in finance and accounting, period. 

Candidates must pass four separate sections, each with its own broad syllabus, and CPA pass rates hover around 45–55% on average.

But bear in mind that all candidates must have at least a bachelor’s level degree in accounting before they can take the CPA. So that pass rate actually reflects how challenging the exam is for people who already have a good understanding of accountancy. 

The breadth of material (that covers everything from financial reporting to tax to auditing) makes the CPA less about mastering just a single topic, and more about balancing multiple areas of expertise at once. And with a typical timeframe of around 18-24 months to complete, staying focused and motivated can also prove difficult for some.

Is the EA exam easier than CPA?

The EA Exam is shorter and more focused than the CPA exam. Rather than testing broad accounting knowledge, it covers only federal taxation and IRS representation procedures. So for a lot of people, this tighter syllabus can make it a bit easier to study for.

It’s also considered more accessible because there are no education or work experience requirements (anyone can sit for it).

Pass rates are generally higher, averaging around 65-70%. And this includes those with no prior education in accounting (unlike the CPA) which means the EA candidate pool is likely a bit less specialized to begin with.

However, the EA exam still demands a thorough and up-to-date understanding of tax law, which changes regularly. And the level of detail can be tough. Plus the study commitment of around a year, while not typically quite as lengthy as with the CPA, is still a considerable commitment.

CPA vs EA recent pass rates

To put CPA vs EA difficulty into context, let’s take a look at pass rate data over the course of a recent year, from Q2 2024 to Q1 2025. 

Before we do, there are a few things to mention about the data:

• The latest overhaul of the CPA exam (CPA Evolution) was introduced in early 2024. As this version of the exam is not directly comparable with the previous version, we’re focusing just on the pass rates for the latest version.
• The EA exam is only available between May and February, with a blackout period in March and April to accommodate changes in tax law. Because of this, Q1 and Q2 have less data points than Q3 and Q4 in any given year.
• The number of candidates taking each exam is not equal. For example, Prometric reports that there are almost twice as many candidates taking Part 1 of the EA exam as Parts 2 and 3 But for this comparison (and calculating averages) we’re weighting each section/part equally. 

Period	CPA Pass Rate	EA Pass Rate
Q2 2024 By Section/Part	AUD: 47% FAR: 41% REG: 63% BAR: 40% ISC: 58% TCP: 76%	Part 1: 57% Part 2: 72% Part 3: 71%
Q2 2024 Average:	54%	67%
Q3 2024 By Section/Part	AUD: 48% FAR: 40% REG: 63% BAR: 40% ISC: 62% TCP: 73%	Part 1: 62% Part 2: 76% Part 3: 71%
Q3 2024 Average:	54%	70%
Q4 2024	AUD: 44% FAR: 37% REG: 61% BAR: 34% ISC: 56% TCP: 72%	Part 1: 59% Part 2: 75% Part 3: 71%
Q4 2024 Average:	51%	68%
Q1 2025	AUD: 44% FAR: 42% REG: 62% BAR: 38% ISC: 61% TCP: 75%	Part 1: 55% Part 2: 63% Part 3: 66%
Q1 2025 Average:	54%	61%
2024-2025 Average By Part/Section	AUD: 46% FAR: 40% REG: 62% BAR: 38% ISC: 60% TCP: 74%	Part 1: 58% Part 2: 72% Part 3: 70%
2024-2025 Combined Average:	53%	67%

Data from AICPA (CPA) and Prometric (EA)

What CPA vs EA pass rate data tells us

Based on these recent pass rate numbers, it looks like the EA exam is a bit easier overall than the CPA. With that being said, not every section or part of each exam is equal. Based on pass rates alone we can see that:

• The most difficult part of the EA exam is typically Part 1.
• The most difficult core section of the CPA is typically FAR.
• The most difficult discipline section of the CPA is typically BAR.
• The easiest discipline section of the CPA is typically TCP.

These are of course generalizations that assume a higher pass rate means an easier exam, and a lower pass rate means a more difficult exam. 

In reality, there are a wide range of factors that can impact how difficult an exam will be for you as an individual. These include your study strategy, your educational background, and your experience. Plus any work and general life commitments you need to study around.

But overall, when weighing up pass rates, entry requirements, scope and breadth, and the time commitment needed, we’d find it hard to disagree with the popular consensus that between CPA vs EA, it’s the CPA that is the more difficult exam.

How much do you need to study for CPA vs EA exams?

OK, so the CPA might be more challenging overall for most people (as we’ve explored above). But both of these exams demand a significant commitment in terms of time.

Before choosing either path, it helps to know exactly how this translates to how much study time you’ll need, and how long the process is likely to take.

You can use our free CPA study planner tool to help you put together a roadmap to guide you through your exam prep.

But in the meanwhile, a quick side-by-side comparison of what’s typical for the CPA vs EA exams:

Requirement	CPA Exam	EA Exam
Total study hours	300-500	150-300
Study hours per section/part	80-120	50-100
Number of sections/parts	4 sections	3 parts
Average time to complete	12-24 months	6-12 months
Completion window	18–30 months (to pass all sections once first is passed; varies by state)	3 years from registration

CPA study requirements

There’s no doubt about it, studying for the CPA exam can be a pretty long slog. With four separate sections covering a broad range of topics, candidates typically log:

• 300-500 hours of study in total (around 80-120 hours per section).
• Most candidates spread this across 12-24 months, though some take longer depending on work and study schedules.
• Once you pass your first section, you generally have 18-30 months (depending on your state) to pass the remaining three before your earliest pass expires.

The challenge with the CPA isn’t just the volume or the difficulty of the material, it’s also the fact that most candidates need to balance study time with professional and personal commitments over a fairly long period.

That’s where the best CPA study materials come in helpful, as way to keep your learning structured and on-track.

EA study requirements

While the EA exam is certainly no walk in the park, compared to the CPA it’s usually not quite as demanding. A big part of this is because for most people, it can be completed more quickly. With three parts focused only on taxation, the typical study load is:

• 150-300 hours in total (around 50-100 hours per part).
• Many candidates finish all three parts in 6–12 months, especially since the exam can be taken year-round (except March–April).

You can space the parts of the EA exam out, but most candidates who dedicate consistent weekly study time complete the process far quicker than the CPA.

CPA vs EA: how study requirements differ

• For most people, the CPA requires significantly more total study time (about 50-100% more).
• CPA candidates often need 1-2 years to finish. EA candidates can reasonably complete in under a year.
• CPA prep involves covering a wide range of accounting topics, while EA prep is much more focused on federal taxation.

So if you’re looking for the fastest route to a recognized tax credential, the EA is usually quicker to study for and complete. The CPA demands quite a bit more time, however it does offer broader, long-term career flexibility (we’ll look at this in more detail further down the page).

Costs & expenses: CPA & EA exam fees compared

Cost is often one of the first things candidates think about when weighing up whether to opt for the CPA vs EA. And with good reason, because the total investment can vary quite a lot depending on which you choose.

Here’s how the two compare side by side:

Item	CPA Cost	EA Cost
Application Fee:	$50 – $400	N/A
Exam Fees:	(4 sections @ $262.64 each) $1,050.56	(3 parts @ $267 each) $801
Study Materials:	$1,000 – $6,000	$300 – $1,500
Ethics Exam:	$0 – $320	N/A
PTIN:	N/A	$19.75
License / Enrollment Fee:	$50 – $400	$140
Total:	$2,150.56 – $8,170.56	$1,260.75 – $2460.75

As these figures indicate, the CPA exam typically costs more than the EA exam. But the largest variable for each is actually the cost of the study materials or exam prep course you choose.

Let’s take a closer look at these costs involved in becoming a CPA vs EA.

Cost to become a CPA: $2,150.56-$8,170.56

On top of the cost of four exam sections and prep materials, which are standard everywhere, the CPA license also comes with a number of additional fees for things like applications, registrations, and licensing. Plus there’s a separate ethics exam which is required to get your license in most states.

Each state sets their own costs for these, which makes it harder to pin down a single “true” cost because two candidates in different states could end up paying very different amounts. This (as well as your choice of CPA study material), means the total lands somewhere within a fairly large range.

Here’s what you’ll need to budget for to become a CPA:

Item	What it is / what it’s for	Typical Cost
Application & registration fees	Paid to your state board when you first apply (and sometimes when you register for sections). Covers eligibility review and admin costs.	$50 – $400
Exam section fees	Four sections (AUD, FAR, REG, Discipline). Fee is paid to NASBA per section.	(4 @ $262.64) $1,050.56
Study materials / review course	Optional but strongly recommended. The cost varies depending on the provider and the level of support you need.	$1,000 – $6,000
Ethics exam/course	Required in most states after passing the CPA exam.	$0 – $320
License application	Paid to your state board when applying for your CPA license.	$50 – $400
Total		$2,150.56 – $8,170.56

In practice, most candidates typically spend somewhere between $3,000–$7,000 to get their CPA license, depending on state fees and which review course they use. 

For a more detailed breakdown of the costs involved in getting your CPA, head over to: CPA Exam Cost 2026: Full Breakdown of CPA Fees & Expenses.

Cost to become an Enrolled Agent: $1,260.75-$2,460.75

What you’ll need to pay to become an Enrolled Agent is much more straightforward. Because it’s administered at a federal level, fees are standardized across the U.S. That makes the EA far easier to budget for.

Here’s a breakdown of what you’ll need to budget for:

Cost	What it is / what it’s for	Typical Cost
Exam fees	Three sections of the Special Enrollment Examination (SEE). Paid to Prometric when you schedule each part.	(3 @ $267) $801
PTIN (Preparer Tax Identification Number)	Required by the IRS for anyone preparing federal tax returns. Must be renewed annually.	$19.75
Enrollment fee	One-time fee paid to the IRS after passing the exam to officially become an Enrolled Agent.	$140
Study materials / review course	Optional but strongly recommended. The cost varies depending on the provider and the level of support you need.	$300 – $1,500
Total		$1,260.75 – $2,460.75

In reality, most people find that they spend somewhere around $1,200–$2,000 all-in to become an Enrolled Agent, depending on their choice of study materials.

What it costs if you fail the CPA or EA exam

If you fail a section of the CPA exam or a part of the EA exam, the good news is that you can retake it (and there’s no limit to how many attempts you can have).

The bad news? You’ll need to pay the full exam fee each time you retake a section.

CPA Exam Retake Costs	EA Exam Retake Costs
– The full fee for the section you’re retaking  ($262.64). – Some states also charge a re-registration fee ($50-$150) each time you sign up for a new section, which includes retakes.	– The full fee for the part you’re retaking ($267).

Education, experience & other requirements

When it comes to the qualification process, the CPA and EA have very different requirements around the type of education and experience you’ll need.

In fact, this is one of the areas where the paths to qualify as a CPA vs Enrolled Agent differ the most.

There are significant upfront education and verified work experience requirements you’ll need to meet for the CPA, making it more demanding to qualify. By contrast, the EA pathway has no degree or work experience requirements, which makes it more broadly accessible.

Here’s how they compare side-by-side:

Requirement	CPA	EA
Education	– 120 credit hours in accounting to sit for the exam (bachelor’s degree) – 150 credit hours for licensure (master’s or extra coursework).	None required.
Exam	– Pass all 4 sections of the Uniform CPA exam	– Pass all 3 sections of the Special Enrollment Examination (SEE)
Experience	– 1–2 years of supervised work experience, typically under a licensed CPA (rules vary by state).	None required.
Other requirements	– In most states you’ll need to pass an ethics exam/course after passing the CPA exam. – Must apply to your state board for licensure.	– Must obtain a Preparer Tax Identification Number (PTIN). – One-time IRS enrollment fee.
Ongoing requirements	– Around 40+ hours of CPE per year (varies by state).	– 72 hours of CPE every 3 years.

Let’s take a closer look at what these requirements mean in practice for the CPA vs EA:

What are the requirements to become a CPA?

Becoming a CPA involves meeting a full set of education, exam, and experience standards defined by your state board of accountancy.

In fact, the requirements to become a CPA are more extensive than most other finance credentials. This reflects the level of trust and expertise that is expected from a certified public accountant.

CPA education requirements:

• Most states require you to have at least 120 credit hours (equivalent to a bachelor’s degree) to be eligible to sit for the CPA exam. This needs to be in accounting or a closely related subject.
• To actually become licensed as a CPA, you’ll need 150 credit hours. Many candidates meet this by completing a master’s degree or taking additional coursework beyond their bachelor’s.

CPA exam requirements:

• You’ll need to pass all four sections of the Uniform CPA Exam.
• This includes three core sections and one discipline section (from a choice of three).

CPA experience requirements:

• Generally 1–2 years (depending on your state) of supervised work experience, usually under a licensed CPA. 
• Some states specify public accounting experience, while others accept corporate, government, or academic roles.

CPA ethics requirements:

• Many states require candidates to pass a separate ethics exam or course to get their license.
• The most common is the AICPA Ethics Exam, although some states have their own ethics exam.

CPA licensing & other requirements:

• Once you’ve met all requirements, you apply to your state board for licensure.
• In some states you may need to pass a criminal background check.

Ongoing CPA requirements:

• Ongoing Continuing Professional Education (CPE) is required each year. 
• This is typically 40 hours per year, but exact rules vary by state.

What are the requirements to become an Enrolled Agent? 

The full set of requirements to become an Enrolled Agent is much simpler and more standardized. Since the EA is a federal credential issued by the IRS, the requirements don’t change depending on where you live, and there’s no degree or experience hurdle to clear before you get started.

EA education requirements:

• No formal education requirement. 
• You don’t need a degree to sit for the EA exam.

EA exam requirements:

• You’ll need to pass all three parts of the Special Enrollment Examination (SEE)

EA experience requirements:

• No prior work experience is required. 
• However you can use work experience as an alternative route. If you’ve worked at the IRS for five continuous years in a role interpreting the tax code, you can apply directly for EA status without taking the exam.

EA enrollment & other requirements:

• You must obtain and annually renew a Preparer Tax Identification Number (PTIN). 
• After passing the exam, you’ll pay a one-time enrollment fee to the IRS.
• You’ll need to pass a suitability check which includes outstanding tax liabilities and criminal background.

Ongoing EA requirements:

• EAs must complete 72 hours of Continuing Education (CE) every three years.
• There’s a minimum requirement of 16 hours per year, including 2 hours of ethics.

Career paths & scope: what can you do with CPA & EA qualifications?

The CPA and EA are both qualifications that open doors in accounting and tax. And while there is some level of overlap between the two in terms of job roles, the range and scope is actually quite different. 

The CPA is broad, covering almost every corner of accounting and finance, while the EA is a lot more focused purely on taxation.

What does a career as a CPA look like?

A CPA license is possibly the most versatile credential in U.S. accounting. That means it qualifies you for public accounting roles, but also gives you credibility in corporate finance, government, and even consulting (though if you’re considering corporate finance or management accounting in particular, check out our CPA vs CMA comparison).

CPAs are legally authorized to sign off on audits and issue attested financial statements, which is something no other accounting designation in the U.S. can do. So for roles where that’s part of the job, a CPA license is non-negotiable. 

The CPA is the credential for those who want breadth and authority across accounting, audit, and financial reporting.

Areas where CPAs usually work include:

• Public accounting: Audit, tax, and assurance services (Big 4, regional, or local firms).
• Corporate accounting & finance: SEC reporting, controllership, internal audit, FP&A.
• Advisory & consulting: Risk management, forensic accounting, transaction advisory.
• Government & nonprofit: Regulatory agencies, state auditors, and financial oversight roles.

Here’s what a typical CPA career path might look like:

Career Stage	Example Roles	Notes
Early career	– Audit Associate – Tax Associate – Staff Accountant	Many CPAs start in public accounting because it’s the fastest way to log hours toward experience requirements. Entry-level roles offer broad exposure to industries and technical skills.
Mid-career	– Senior Auditor – Tax Manager – Corporate Controller – Internal Auditor	At this stage, CPAs often face a fork in the road: stay in public accounting and aim for partner, or move into corporate roles where hours are steadier and pay is competitive.
Senior level	– Partner – Chief Accounting Officer – CFO – Consultant	Senior CPAs can leverage their license in different ways. Some stay in public accounting leadership, while others pivot into executive management, advisory/consulting practices, or partner.

What does a career as an Enrolled Agent look like?

The Enrolled Agent designation is narrower in scope than the CPA because it is highly specialized. But as federally licensed tax practitioners, EAs have the same unlimited practice rights before the IRS as CPAs and attorneys.

That means they can represent taxpayers in audits, collections, and appeals, regardless of the client’s income level or the complexity of the case.

The EA is the credential for those who want to specialize deeply in tax and practice before the IRS without needing a state license.

As an Enrolled Agent, you might find yourself working in areas such as:

• Tax preparation & planning: Working with individuals, small businesses, and corporations.
• IRS representation: Advocating for clients in audits, appeals, or collections.
• Specialist tax roles in firms: Many accounting firms hire EAs to strengthen their tax teams.
• Independent practice: Many EAs build their own firms focusing exclusively on tax compliance and advisory services.

Here’s how a career as an EA might play out:

Career Stage	Example Roles	Notes
Early career	-Tax Preparer – Seasonal Tax Associate – Junior EA	Many EAs begin in tax prep during busy season, often at specialist tax prep firms or smaller practices. It’s a fast way to gain hands-on experience and start building a client base.
Mid-career	-Tax Specialist – IRS Representation Advisor – Small Firm Owner	By mid-career, EAs usually decide whether to specialize in complex representation work (audits, appeals, collections) or build a steady tax prep business serving individuals and small businesses.
Senior level	– Senior Tax Advisor – Large Firm Partner – Independent Practice Owner	Experienced EAs may carve out niches in high-stakes IRS representation, manage their own firm, or scale a practice that serves thousands of clients.

Comparing CPA vs EA career paths

The CPA path is typically broad and reasonably structured. Because the license covers everything from audit and tax to reporting and advisory work, CPAs have a wide range of industries and roles open to them. This includes options to specialize in things like forensic accounting or compliance.

By comparison, the EA path is narrower. Because the credential is tax-only, career options are focused just on areas such as compliance, planning, and IRS representation. 

However, working as an Enrolled Agent does offer a certain amount of flexibility. EAs can build their own independent practices, specialize in complex tax controversy work, or work within firms as tax experts and carve out careers that don’t necessarily follow a defined ladder.

Meanwhile, the CPA career journey can often be a bit more structured. You typically begin in audit or tax, gain experience in mid-level management, and eventually aim for senior leadership or partner roles.

Speaking of leaderhip roles, if you’re considering whether a business degree might actually give you more career options, explore our 11-point CPA vs MBA comparison.

Of course, career paths aren’t the only factor to consider. Earning potential matters too, and compensation for CPAs and EAs reflects the kind of work they do, the value they offer in terms of expertise, and the types of clients and industries they work in. 

So how do CPA and EA salaries stack up? Let’s take a look.

Salaries: do CPAs or enrolled agents earn more?

According to the salary data provider Payscale:

• The average base salary for someone with a CPA license in the U.S. is $104k per year
• The average base salary for someone qualified as an Enrolled Agent is $81k per year.

That’s of course before bonuses and other benefits which can raise the total value of the compensation package. But on these base numbers alone, this tells us that: CPAs earn about 28% more than Enrolled Agents, on average.

But these figures don’t tell the whole story. The range of roles (and the salaries to go with them) that individuals holding either designation might be working in is quite vast, from associate auditor or tax preparer to senior partner or CFO. And of course it covers a wide range of experience levels.

So let’s get a bit more focused and compare salaries of those whose job title is specifically ‘Certified Public Accountant’ with those whose job title is specifically ‘Enrolled Agent’.

These don’t represent every career path or option available of course, but it gives us a way to benchmark one against the other.

In this scenario:

• The average base salary for roles with the title ‘Certified Public Accountant’is $82k per year, with the average total annual compensation ranging from $58k to $141k.
• The average base salary for roles with the title ‘Enrolled Agent’ is $60k per year, with the average total annual compensation ranging from $36k to $90k.

Looking at it this way, the difference between CPA vs EA is bigger than our previous figures, with CPAs earning a base salary that’s 36% more than that of an EA, on average.

Here’s how base salaries and the total annual compensation range of CPA vs EA roles compares based on experience:

Experience	CPA Salary		EA Salary
	Average base salary	Total salary range	Average base salary	Total salary range
0-1 Year	$62k	$46k – $80k	$44k	$25k – $56k
1-4 Years	$70k	$53k – $97k	$54k	$37k – $75K
5-9 Years	$85k	$62k – $122k	$63k	$42k – $91k
10-19 Years	$98k	$69k – $164k	$69k	$42k – $100k
20+ Years	$106k	$71k – $200k+	$74k	$52k – $105k

This data suggests that at every stage of your career, you could reasonably expect to earn more (on average) as a Certified Public Accountant than you would as an Enrolled Agent.

So if you’re wondering whether the CPA is worth it (because as we’ve seen, it usually takes a bit longer, costs a bit more, and is considered a bit harder); well, at least in terms of earning potential (for roles that most closely correlate with each qualification), it certainly seems to deliver a higher ROI than the EA.

Take a closer look at CPA pay here: CPA Salary – How Much Do Certified Public Accountants Make?

Work & lifestyle differences between CPA & EA

Salary is important, but for most people it’s not the only thing that matters in their career. Whether CPA vs EA is the right fit for you is also about the kind of work you’ll be doing every day and the lifestyle that comes with it.

Here’s how some of the main aspects of CPA vs EA roles compare: 

Aspect	CPA	EA
Busy seasons	Intense during year-end audits and tax season; long hours are common in early career.	Heaviest workload during tax filing deadlines; quieter outside peak season.
Work structure	Structured career ladder, often within firms or corporations.	Flexible career path; many choose self-employment or small practices.
Scope of work	Broad: audit, tax, financial reporting, advisory.	Narrow: focused exclusively on tax law and IRS representation.
Flexibility	Less flexible early on; more predictable once moving into corporate or government roles.	High flexibility, especially for independent EAs who set their own schedules.
Client interaction	High, especially in public accounting roles.	Moderate to high, depending on whether working in a firm or independently.

What it’s like to work as a CPA

• Broader scope of work.
• Often a more structured career.
• Sometimes heavier early-career workload in public accounting.

CPAs often begin their careers in public accounting firms (including the Big 4). Early years can involve long hours, especially during busy seasons like year-end audits and tax season. Client deadlines and regulatory filings can mean late nights and weekend work, particularly if you’re in audit or tax.

That said, the intensity of public accounting can pay off. Many CPAs later transition into corporate, government, or nonprofit roles where the hours are more predictable. Still, the CPA career path tends to be structured and client-driven, which means you’ll spend a lot of time meeting external demands.

What it’s like to work as an EA

• Narrower focus on tax.
• More seasonal demand.
• Greater opportunity for independence and flexibility.

EAs usually work in tax preparation firms, small practices, or independent businesses. The work is highly seasonal, with the busiest months leading up to tax filing deadlines. Outside of tax season, the workload can be lighter and more flexible, especially for EAs who run their own practice.

One of the main appeals of the EA path is flexibility. Many EAs choose self-employment, which allows them to set their own schedules, specialize in IRS representation, or build long-term relationships with a steady client base. The trade-off is that work is narrower in scope (tax only) and demand is concentrated during filing periods.

Choosing which is best for you: CPA vs EA

So, CPA vs EA? The right answer to which is best for you depends less on which is objectively “better” and more on where you want your career to take you. 

Both credentials add credibility, both boost earning potential, and both show clients and employers that you’re a trusted tax professional. However, it’s important to remember that they do serve very different purposes.

Choose the CPA if:

• You want a broad accounting career that goes beyond tax.
• You focused on pursuing a career with higher earning potential.
• You’re interested in audit, financial reporting, or advisory services in addition to tax.
• You’re aiming for roles in public accounting firms, corporate finance, or government agencies.
• You don’t mind investing more time, money, and education into a license with broad authority and recognition.

Choose the EA if:

• You want to specialize in tax and represent clients directly before the IRS.
• You value flexibility and independence, such as running your own practice.
• You’re looking for a faster, more affordable route into a credentialed tax career.
• You prefer an exam that is narrower in scope but still rigorous and highly respected in its niche.

Can I do both?

There’s absolutely nothing stopping you from both getting a CPA license and qualifying as an Enrolled Agent. And in fact, some professionals do pursue both credentials, especially CPAs who want to boost their tax expertise, or EAs who later want to expand into broader accounting roles. 

Having both can strengthen your profile, in particular if you want to specialize in matters relating to U.S. tax. And if you do the EA first, it can make some sections of the CPA exam seem a bit easier (like REG and TCP).

But often most people find one credential is enough for their career path because of their quite different areas of focus.  

FAQs

For more about a career in accounting or finance, here are some other articles you might find helpful:

• CPA vs CMA: Which Is Best For Your Accounting Career?
• CFA vs CPA: Which Is Best For You?
• CPA vs MBA: 11 Ways To Decide Which is Better For You
• Is CPA Worth It? Full Pros, Cons & ROI of Getting A CPA License
• CPA Career Path: Roles, Progressing & Specializing as a CPA