Another significant provision extends the lawyer-client privilege to accountants and enrolled agents.

F.C. degrees, and 15 percent are certified public accountants or enrolled agents (tax specialists who can represent clients before the Internal Revenue Service), he said.

Keep in mind that only certified public accountants, enrolled agents and tax lawyers can represent you before the I.R.S.

Its members include lawyers, accountants, enrolled agents and other tax preparers.

The ruling does not affect the regulatory practice requirements for CPAs, attorneys, enrolled agents, enrolled retirement plan agents or enrolled actuaries.

A new continuing education requirement of 15 hours per year has been imposed on tax return preparers (except for CPAs, attorneys, enrolled agents, and a few others).

Members include individual tax preparers, enrolled agents, certified public accountants, accountants, attorneys, and financial planners.

The types of representatives who are allowed to represent taxpayers before the IRS in income tax audits include attorneys, CPAs, and enrolled agents.

At least 80 percent of the firm that employs the supervised preparer was required to be owned by attorneys, CPAs, or enrolled agents.

The organization must represent tax preparers, enrolled agents, attorneys or certified public accountants with a membership of at least 200 for the past three years.