An Enrolled Agent is an individual who has earned the privilege of representing taxpayers before the IRS by passing a three-part comprehensive IRS exam covering both individual and business tax returns. Enrolled Agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to strong ethical standards and complete a minimum of 72 hours of continuing tax education courses every three years. Enrolled Agents, like attorneys and Certified Public Accountants (CPAs), have unlimited practice rights. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.