What Is the Primary Difference Between CPA's and Enrolled Agents

question 31

Multiple Choice

What is the primary difference between CPA's and Enrolled Agents?

• A) Enrolled Agents are the only ones allowed to represent taxpayers in front of the IRS.
• B) Enrolled Agents generally know more about GAAP than CPAs.
• C) Enrolled Agents pass a governmentally controlled national exam whereas CPAs pass a non-governmental exam applicable to their state.
• D) CPA's must continue their education whereas Enrolled Agents do not.

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Definitions:

Ejusdem Generis

A legal principle stating that where specific words are followed by general ones, the general words are interpreted to include things of the same kind as the specific ones.

Maxim

A general legal principle or rule that is widely accepted.

Restatements

Publications that organize and clarify the law, often used to understand complex legal principles.

American Law Institute

An independent organization in the United States that produces scholarly work to clarify, modernize, and improve the law.