An Enrolled Agent (EA) is an individual who has demonstrated technical competence in the field of taxation. Enrolled Agents can represent taxpayers before all administrative levels of the IRS. EAs are the only taxpayer representatives who receive their right to practice from the US Government, while CPAs and attorneys are licensed by the states.
Continuing education is required for EAs to keep their status with the IRS and much of that education is in keeping current with the many changes in tax laws and regulations.