Tax preparer credentials explained

Every paid preparer needs a PTIN from the IRS, but only some hold a professional credential. Here's what the letters on a preparer's record mean.

• CPA

  Certified public accountant. Licensed by a state board of accountancy. Can represent you before the IRS on any tax matter, including audits, collections and appeals.

• EA

  Enrolled agent. Licensed by the IRS itself after passing a three-part IRS exam and a background check. Can represent you before the IRS on any tax matter.

• ATTY

  Attorney. A member of a state bar. Can represent you before the IRS on any tax matter.

• AFSP

  Annual Filing Season Program. Completed the IRS's voluntary yearly continuing-education program. Can represent clients whose returns they prepared, in limited situations.

• CAA

  Certifying acceptance agent. Authorized by the IRS to help people apply for an Individual Taxpayer Identification Number (ITIN).

• SRTP

  Supervised preparer. Works under the supervision of a CPA, enrolled agent or attorney at the same firm.

• ERPA

  Enrolled retirement plan agent. Licensed by the IRS for retirement plan matters.

Representation rights

CPAs, enrolled agents and attorneys have unlimited representation rights: they can speak for you with the IRS on any tax matter. Preparers in the Annual Filing Season Program can represent clients whose returns they prepared, but only during an audit by certain IRS units and not on appeals or collections. Other preparers can prepare your return but can't represent you.

Where to confirm a credential

Credentialed preparers who opted in also appear in the IRS Directory of Federal Tax Return Preparers. For a CPA's license, check the state board of accountancy (most can be searched at CPAverify.org). For an attorney, check the state bar.