Experience with your needs
A major specialty in farms, alongside individual, business, nonprofit, and estate and trust income tax preparation.
Explore the returns we prepareMeet the credential behind our commitment to understanding your tax needs.
Hearthstone's Enrolled Agents bring a federal tax credential to our work with farms, individuals, and businesses. Alongside more than 20 years of accounting and tax experience, it's part of the foundation for the personal service we provide.
An Enrolled Agent, or EA, is a tax practitioner licensed by the IRS. The credential concerns federal tax practice, including return preparation and taxpayer representation.
Enrollment is earned through a three-part examination or qualifying experience as a former IRS employee. The enrollment process includes a suitability review.
For you, the credential provides a useful point of reference when choosing someone to handle your taxes. Relevant experience, communication, and an understanding of your situation matter as well.
Read the IRS explanation of Enrolled AgentsBoth EAs and CPAs can be excellent tax professionals. The distinction is the credential's focus, alongside the practitioner's own experience.
| What to compare | Enrolled Agent (EA) | Certified Public Accountant (CPA) |
|---|---|---|
| Licensing authority | Internal Revenue Service | State or territorial boards of accountancy |
| Credential focus | Federal taxation and taxpayer representation | Accounting profession; individual practice areas vary |
| Tax preparation | Can prepare tax returns | Can prepare tax returns; some CPAs specialize in tax |
| IRS representation | Unlimited representation rights before the IRS | Unlimited representation rights before the IRS |
| Continuing education | IRS continuing education requirements | Continuing education requirements of the licensing jurisdiction |
| What to ask about | Experience with your returns, specialty, process, and fees | Experience with your returns, specialty, process, and fees |
Neither title alone makes a practitioner the better choice for every return. At Hearthstone, we emphasize the combination of a tax-focused credential, relevant experience, and personal attention.
IRS guide to preparer credentials and qualificationsEAs, CPAs, and attorneys have unlimited representation rights before the IRS. This includes matters such as examinations, collection issues, and appeals.
Those rights relate to practice before the IRS; the EA credential does not itself authorize representation in court.
The credential permits our Enrolled Agents to represent taxpayers before the IRS. Any representation work is discussed and agreed separately; it isn't automatically included with return preparation.
If you have received a notice, tell us what it concerns so we can discuss whether the work is a fit and identify the next step.
Discuss your tax needsEAs must follow professional and ethical standards and keep their enrollment current. Continuing education is part of maintaining the credential.
The general requirement is 72 hours of continuing education over each three-year enrollment cycle, including at least 16 hours per year and two hours of ethics annually. Initial enrollment can affect the hours required for a first cycle.
At Hearthstone, we value ongoing learning alongside the experience gained from working through real client situations.
IRS continuing education requirementsWe combine tax-focused credentials with an approach built around your circumstances.
A major specialty in farms, alongside individual, business, nonprofit, and estate and trust income tax preparation.
Explore the returns we prepareExperience preparing returns in all 50 states, with a primarily virtual approach that welcomes clients across the country.
See how we workAppointments to understand your situation, discuss questions, and explain the scope and process before we begin.
Get to know HearthstoneNo. The credential authorizes practice before the IRS; it does not mean the practitioner works for the IRS or that the IRS endorses the firm.
No. Both credentials can be held by skilled tax professionals. Look for relevant tax experience, an understanding of your situation, and a working relationship that fits your needs.
Yes. Both have unlimited representation rights before the IRS. Representation is a separate service from preparing a tax return, and the scope of any work must be agreed.
Yes. We welcome clients nationwide, work primarily virtually, and have experience preparing returns in all 50 states.
No. Credentials are one part of choosing an advisor. We also discuss your particular operation, return types, and records so we can determine how our experience fits the work you need.
Tell us about your farm, business, or personal tax needs. We'll discuss how Hearthstone can help.