An enrolled agent is an individual who has taken courses in three main tax areas. The three areas are – 1. Individual taxes. 2. Business taxes. 3. Representation, practice, and procedures. An enrolled agent must complete a written test in each area at the completion of each area. Once they’ve completed the three courses, they are issued an enrollment card. This entitles them to the rights and privileges of an EA, and to have the ability to represent to the IRS. Enrolled agents are not C.P.A.s, although they are both recognized by the IRS as are tax attorneys. All three entities, an enrolled agent, a C.P.A., and a tax attorney could work as a tax preparer although it is not necessary for a tax preparer to have any of those credentials to prepare taxes.