An enrolled agent (EA) is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service (IRS) by either passing a three-part comprehensive IRS test covering individual or business tax returns, or through experience as a former IRS employee.

Achieving "EA" status is considered the highest credential awarded by the IRS and is legally recognized throughout all U.S states.

EAs are able to provide advisory services and prepare tax returns for anything that is required to report under the IRS. They include entities such as individual taxpayers, corporations, trusts, and estates. Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights.

The IRS does not require any specific educational background to become an enrolled agent. A graduate holding basic accounting knowledge is eligible to apply for the exam but an applicant has to pass each section of the three-part exam and undergo a background check. This can happen in either of the two ways mentioned below:

Candidates must hold work experience at the IRS for five consecutive years in a position that regularly engages in applying and interpreting the provisions of the Internal Revenue Code and the regulations.

Individuals who are considering a new career path may find that becoming an enrolled agent is the right choice. Offering excellent job security and the opportunity to have jurisdiction throughout the United States, the position of enrolled agent can provide a good salary along with a rewarding career.

Candidates who already hold undergraduate degrees may boost their skills and knowledge with a certificate in accounting or master’s in taxation.

Indian ITES – BPO and KPO industries like (TCS, Wipro, Infosys) servicing International and US Financial and Accounting domain is growing leaps and bounds. All these firms including BIG4, require knowledgeable and skilled resources to service their US and International clients on US taxation. The average salary for an Enrolled Agent with 2-4 years experience is ₹450,000 (approx.) per year. A mid-career Enrolled Agent with over 5-9 years of experience earns an average total compensation of ₹706,931 based on 5 salaries.

Test-takers must schedule four hours for each section. This includes 3.5 hours to take the test and 30 minutes for a pre-examination tutorial and post-examination survey. Candidates do not have to take all parts of the test on the same day or on consecutive days. They also do not have to complete the parts in any particular order. Prometric only offers the exam at its testing sites and not through off-site proctors. Prometric test centres for SEE are available in various Indian Cities.