Who actually handles accounting and taxes in the US
These are the categories that legitimately exist in US accounting and tax work — not a ranked list of specific firms.
- We describe the categories that legitimately exist in US accounting and tax preparation, not vet individual firms.
- Each category reflects how licensing, representation rights, and typical scope of work genuinely differ under US rules.
- We do not receive payment to describe or omit any category on this page.
- We do not claim to have personally verified any individual CPA, EA, bookkeeper, or preparer — that step is yours to do using the check listed for each category.
Certified Public Accountant (CPA)
A state-licensed accountant who has passed the Uniform CPA Exam and met education and experience requirements, with the broadest scope — tax, audits, financial statements, and business advisory work.
Check yourself: Confirm their CPA license status with their state board of accountancy, and ask which states they're licensed in.
Enrolled Agent (EA)
A federally licensed tax specialist, credentialed directly by the IRS after passing a three-part exam or through prior IRS experience, focused on tax preparation and representation.
Check yourself: Confirm their status through the IRS enrolled agent verification tools, and confirm their PTIN is current.
Bookkeeper
Handles ongoing recordkeeping — categorizing transactions, reconciling accounts, sometimes running payroll — but typically does not prepare tax returns or represent you before the IRS unless separately credentialed.
Check yourself: Ask what accounting software they use, how often they'll reconcile your books, and whether tax prep is included or handled by someone else.
Non-credentialed tax preparer
Prepares tax returns for a fee and holds a PTIN, but is not a CPA or EA and has limited representation rights before the IRS.
Check yourself: Confirm they hold a current PTIN, and ask directly what representation rights they have if your return gets questioned.
Questions worth asking
- Are you a CPA, an enrolled agent, a bookkeeper, or a non-credentialed preparer — and what does that actually let you do for me?
- How are your fees structured — hourly, flat fee, or a monthly retainer?
- Can you represent me directly if the IRS has questions about my return?
- How many clients have you handled with a situation like mine in the past year?
- What software do you use, and will I have my own access to my records?
- What happens if I need help after tax season, or outside our regular schedule?
- Can I see your license or PTIN number directly, not just take your word for it?
Tell us what you're trying to sort out
Nothing here commits you to anything, and we don't prepare returns or keep books ourselves.