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:

Punisher

An entity or stimulus that decreases the likelihood of a behavior recurring by administering an adverse response or outcome.

Negative Reinforcer

A stimulus whose removal after a behavior increases the likelihood of that behavior occurring again in the future.

Shaping

A technique in behavioral psychology involving the successive reinforcement of behaviors that approximate the desired behavior.

Negative Reinforcement

A process in learning whereby the likelihood of a behavior is increased by removing or avoiding a negative outcome or stimuli.