United StatesProfessional bodies

Tax professionals in United States

In the United States, tax preparation and representation are regulated at both the federal and state levels. The IRS oversees federally authorized practitioners, while state boards license Certified Public Accountants and attorneys who may also practice before the IRS.

3Recognized bodies
4Credential types
YesRegulator listed

Recognized bodies

Membership organizations and regulators that set standards or license practitioners in United States. Always confirm current standing through each body’s official directory.

American Institute of CPAsAICPA

CPA

Professional membership organization for CPAs. State boards of accountancy issue the CPA license; the AICPA sets professional standards and ethics.

National Association of Enrolled AgentsNAEA

EA

Professional membership organization for Enrolled Agents. The IRS grants EA status via examination or IRS employment experience; NAEA provides member support and continuing education.

IRS Return Preparer OfficeIRS RPO

Regulator
PTIN/credentialed preparer

The IRS Return Preparer Office administers the Preparer Tax Identification Number (PTIN) requirement, the Annual Filing Season Program (AFSP), and the Enrolled Agent credential. The public directory lists credentialed preparers authorized to represent taxpayers.

National tax authority

Internal Revenue Service (IRS)

The government body responsible for tax collection and administration in United States. Confirm filing requirements, deadlines, and any practitioner register through its official channels.

Official tax authority site
Verify a licensed tax professional in United States

Verify a licensed pro in 3 steps

Before you hand over documents, confirm the preparer’s credentials against the official source.

  1. Step 1: Confirm the preparer holds a valid PTIN by asking to see their PTIN number and verifying it begins with the letter P followed by eight digits; all paid preparers must have one.

  2. Step 2: Search the IRS Return Preparer Office directory at irs.treasury.gov/rpo/rpo.jsf to check whether the preparer is credentialed (EA, CPA, or attorney) and holds current representation rights before the IRS.

  3. Step 3: For a CPA, verify the license is active through the National Association of State Boards of Accountancy CPA Verify tool at cpaverify.org, which covers licensees in participating states.

Credentials explained

CPACertified Public Accountant
State-licensed credential awarded after passing the Uniform CPA Examination and meeting education and experience requirements; CPAs have unlimited representation rights before the IRS.
EAEnrolled Agent
Federal credential granted by the IRS via a three-part Special Enrollment Examination or through qualifying IRS employment; EAs have unlimited representation rights before the IRS.
attorneyTax Attorney
A licensed attorney who practices tax law; admitted to a state bar and may also be admitted to practice before the US Tax Court; holds unlimited representation rights before the IRS.
AFSPAnnual Filing Season Program
A voluntary IRS continuing-education record of completion for non-credentialed preparers; AFSP participants have limited representation rights and are listed in the IRS public directory.

Listed professionals in United States

These firms are compiled from official registries and public sources and are shown for information — a listing is not an endorsement, and unclaimed listings have not been confirmed by the firm. Firms can claim and verify their profile.

Practice in United States? Get listed.

Flat-fee listings, verified credentials, no cold-call leads. Founding-100 pros are being onboarded now — claimed listings appear on this page once credentials verify.

List your practice

Related guides

Informational directory only — TaxPros Rated summarizes neutral, source-cited information about professional credentials and does not provide individualized guidance. Confirm current credential standing through each body’s official directory before engaging a professional.

Keep exploring