EAs are tax practitioners federally licensed by the IRS. EAs are subject to a suitability check and must pass a three-part Special Enrollment Examination, which requires them to demonstrate proficiency in federal tax planning, individual and business tax return preparation, and representation. They have unlimited representation rights before the IRS, and may represent their clients on any matters including audits, payment/collection issues, and appeals. EAs must complete 72 hours of continuing education every 3 years.