CPA vs Enrolled Agent vs Tax Preparer in Berks County
What a CPA, an enrolled agent and a tax preparer with only an IRS number can each do for a Berks County taxpayer, who may represent you before the IRS, and how to check anyone's credentials.
If you're holding two quotes, one from a CPA firm and one from a storefront tax preparer, the first thing to know is that both people are probably allowed to file your federal return: anyone with a PTIN, the IRS preparer number every paid preparer has to have, may prepare it for pay. What the letters after a name tell you is something different: who may stand in for you with the IRS if a letter, an audit, a payment problem or an appeal comes later. An enrolled agent (licensed by the IRS to represent taxpayers), a CPA or an attorney can do that in any matter.
A preparer who has completed the IRS's Annual Filing Season Program, a voluntary yearly program for preparers without a credential, can stand in for you in a narrower way: only for clients whose returns they prepared and signed, and never on appeals or collection matters (the IRS's work of collecting unpaid tax).
A preparer with the PTIN alone can prepare and file your return but can't represent you before the IRS; since a rule change on January 1, 2016 that's the only authority they have. Whether you found them among the accountants and tax preparers in Berks County we list or through a neighbor, the letters settle what happens afterward, if the IRS writes back. This post is general information about what the credentials mean; a question about your own return goes to a CPA, an enrolled agent, or, if you qualify, a free volunteer tax site (the IRS's VITA program or AARP Tax-Aide).
What is an enrolled agent?
An enrolled agent is licensed by the IRS itself to represent taxpayers before it, and the IRS calls it the highest credential it awards. The state, not the IRS, licenses CPAs and attorneys, and with the IRS all three carry the same rights. They earn it with a three-part IRS exam on individual returns, business returns and representation, or, for certain former IRS employees, through their IRS experience. Both routes include a background and tax-compliance check, and keeping the license takes 72 hours of continuing education every three years, at least 16 a year with two on ethics.
The letters after the name are "EA," and they come with unlimited representation rights: any taxpayer, any tax matter, any IRS office, including audits, collection and appeals.
CPA or tax preparer: what can each one do?
A CPA is a certified public accountant, licensed by the state. In Pennsylvania that's the State Board of Accountancy, and the license means the person passed the Uniform CPA Examination, completed college study in accounting, met the board's experience and character requirements, and keeps up continuing education to stay active. CPAs offer a range of services, and some specialize in tax preparation and planning. With the IRS, a CPA has the same unlimited representation rights as an enrolled agent.
"Tax preparer" covers everyone else who files returns for pay. The IRS sorts them by whether they've completed the Annual Filing Season Program, its voluntary yearly program for preparers without a credential: 18 hours of continuing education a year, including a six-hour federal tax law refresher course with a test. Finishing it earns a record of completion.
A preparer with that record has limited rights. They may only represent clients whose returns they prepared and signed, and only before revenue agents (the IRS's examiners), customer service representatives and similar IRS employees. They can't represent you on appeals or collection matters, even for a return they prepared. A preparer with a PTIN and no credential or program record may prepare your return. Since January 1, 2016 that is the only authority they have.
Who can represent you before the IRS?
Representation means standing in for you with the IRS when a letter, an audit or an appeal comes. It's the line the IRS draws between the kinds of preparer, and it's the line that matters if a letter comes. The table sets out where each kind stands.
| Kind of preparer | Who licenses or recognizes them | What they may do before the IRS |
|---|---|---|
| Enrolled agent | The IRS, after a three-part exam (or IRS experience) and a background check | Any taxpayer, any matter, including audits, collection and appeals |
| Certified public accountant | The state board of accountancy (in Pennsylvania, the State Board of Accountancy) | Any taxpayer, any matter, including audits, collection and appeals |
| Attorney | The state courts or bar | Any taxpayer, any matter, including audits, collection and appeals |
| Annual Filing Season Program participant | The IRS issues a yearly record of completion for 18 hours of continuing education; the program is voluntary | Only clients whose returns they prepared and signed, only before revenue agents, customer service representatives and similar employees; never appeals or collection matters |
| Preparer with a PTIN and no credential | The IRS preparer number only | Prepare and file returns; since January 1, 2016, no representation at all |
Attorneys, licensed by the state courts or bar, have the same full rights, and some specialize in tax. If you're behind on a payment or holding an IRS notice, the right-hand column decides who may represent you.
How do you check a preparer's credentials?
Start with the letters, because in Pennsylvania they're regulated. The titles "certified public accountant" and "CPA" belong to someone the state board has certified, with the certificate neither revoked nor suspended; a CPA from another state can practice here under the law's rules for out-of-state licenses. A CPA who prepares returns under the title also has to hold a current license from the board: the certificate means they passed and qualified; the license means they're allowed to practice right now.
Someone with a certificate but no current license may print "CPA" only with "inactive" beside it, on business cards, letterhead and resumes, never in advertising. "PA" after a name is a state-board title (a licensed public accountant, or a CPA certificate holder using the shorter abbreviation); it doesn't stand for Pennsylvania. An IRS enrolled agent may use "EA." Someone who claims none of those titles may still prepare returns for pay.
A CPA's Pennsylvania license is on PALS, the state's license lookup site, and for an attorney, how to check a lawyer's license and record in Pennsylvania walks you through the state's lookup. For every credential, the IRS's preparer directory lists preparers with a current PTIN who are enrolled agents, CPAs or attorneys, plus Annual Filing Season Program participants (and two retirement-plan specialties), searchable by ZIP code and last name. The counts below overlap, since one person can hold more than one credential, so the rows add to more than the total.
| Listed in the IRS preparer directory (current as of September 1, 2026) within 10 miles of Reading (ZIP 19601) | Count |
|---|---|
| Enrolled agents | 47 |
| Certified public accountants | 125 |
| Attorneys | 22 |
| Annual Filing Season Program participants | 75 |
| Everyone listed | 252 |
All three credentials are easy to find around Reading, and CPAs are the most numerous. Absence from the directory isn't a warning sign. It leaves out preparers with no credential and no program record, some preparers who could be listed have chosen not to be, and updates take up to four weeks, so a preparer who isn't there may well hold a PTIN. A CPA's or attorney's credential is reported by the preparer and checked by the IRS when the listing is added, and a credential can lapse after that without the listing changing, so PALS or the bar, not the directory, is the word on current status.
What does a good preparer do every time?
A good preparer has a PTIN and puts it on the return filed with the IRS, signs the return, and gives you a copy. They ask to see your records and receipts and ask questions to figure your income, deductions and credits, and they never have you sign a blank form. They don't base their fee on a percentage of the refund, and the refund goes to your account, never any part of it to theirs. They're reachable for months or years after filing in case the IRS has questions. You remain responsible for every item on your return even though the preparer signs it.
If a federal return is mishandled, the IRS takes complaints about preparer misconduct on Form 14157; if the preparer altered your return or misdirected your refund, a separate affidavit (Form 14157-A) with supporting documents asks the IRS to correct your account. That covers federal returns only; a state or local return problem goes to the state or local agency.
Which kind does your return call for?
Ask yourself whether you might need someone to stand in for you with the IRS over a letter, an audit, a payment plan or an appeal. If so, or if you're unsure, only an enrolled agent, a CPA or an attorney can do that in every matter; an enrolled agent's license covers tax work before the IRS, while CPA firms and attorneys may offer bookkeeping, business advice or legal work alongside. If not, any preparer with a PTIN may prepare and file the return, and the program record or the credential tells you what else they can do.
The accountants and tax preparers in Berks County page is where to compare firms and fees. A preparer who isn't listed may still hold a PTIN; the way to learn what they have is to ask, and the IRS says to ask any preparer about their qualifications, education and training.
Frequently asked questions about tax preparers in Berks County.
Is an enrolled agent the same as a CPA?
They're two different licenses. An enrolled agent is licensed by the IRS to represent taxpayers before it; a CPA is licensed by the state board after an accounting exam, college study and experience, and may offer other services besides tax.
What does "PA" after an accountant's name mean in Pennsylvania?
It's a state-board title: a licensed public accountant, or a CPA certificate holder using the shorter abbreviation. It isn't an abbreviation for the state. "Inactive" beside "CPA" means a certificate with no current license.
What if my preparer isn't in the IRS's preparer directory?
It can mean they hold no credential and no program record, that they chose not to be listed, or that the weekly update is up to four weeks behind. Ask them about their qualifications, education and training.
Sources
- IRS, "Understanding tax return preparer credentials and qualifications" (reviewed January 29, 2026): who licenses enrolled agents, CPAs and attorneys; unlimited and limited representation rights; what a preparer with a PTIN alone may do since January 1, 2016.
- IRS, "Enrolled agent information" (reviewed January 29, 2026): what an enrolled agent is, "the highest credential the IRS awards", 72 hours of continuing education every three years.
- IRS, "Enrolled agents: frequently asked questions" (reviewed October 14, 2026): the three exam parts, the suitability check, the former-IRS-employee route, 16 hours a year with two on ethics.
- IRS, "Annual Filing Season Program" (reviewed January 29, 2026): the voluntary program, its 18 hours and six-hour refresher course with test, and participants' limited representation rights.
- IRS, "PTIN requirements for tax return preparers" (reviewed October 15, 2026): anyone who prepares federal returns for compensation must have a PTIN.
- IRS, "Frequently asked questions: Directory of Federal Tax Return Preparers" (reviewed May 6, 2026): who the directory lists and who it doesn't, opting out, the weekly update and four-week lag.
- IRS, Directory of Federal Tax Return Preparers with Credentials and Select Qualifications (searched October 16, 2026): the counts in the table; the directory's note that CPA and attorney credentials are self-reported and that the state board or bar is the word on current status.
- IRS, Topic no. 254, "How to choose a tax return preparer" (reviewed October 7, 2026): what a paid preparer must do and the IRS's tips for choosing one.
- IRS, "Make a complaint about a tax return preparer" (reviewed September 25, 2026): Form 14157 and Form 14157-A; the IRS's jurisdiction is federal returns only.
- Treasury Department Circular No. 230 (Rev. 6-2014), § 10.3: attorneys, certified public accountants and enrolled agents may practice before the IRS.
- Pennsylvania State Board of Accountancy (read October 16, 2026): the board regulates public accountants and certified public accountants in Pennsylvania.
- Pennsylvania Licensing System (PALS): the state's license verification site.
- Pennsylvania CPA Law, 63 P.S. § 9.1 et seq., §§ 12 and 13 (Board print, January 2017): who may use "certified public accountant", "CPA" and "public accountant"; enrolled agents may use "EA"; tax preparation by someone not holding out as a CPA.
- 49 Pa. Code § 11.8, use of "certified public accountant" and "CPA" in the practice of public accounting: a current license is required to use the title while preparing tax returns.
- 49 Pa. Code § 11.9, "CPA" as a mark of achievement without a current license: "inactive" beside the title, on business cards, letterhead and resumes only.
- 49 Pa. Code § 11.7, use of "public accountant" and "PA": "PA" may be used by a licensed public accountant or by a CPA certificate holder.
- Pennsylvania Department of State, "Verify a Professional or Occupational License" (read October 16, 2026): license numbers and status are searched through the Pennsylvania Licensing System (PALS).