CPAs have passed the Uniform Certified Public Accountant Examination , attorneys have passed bar exams .
Enrolled Agents have passed a three - part IRS test called the Special Enrollment Exam ( SEE ) , which covers individual taxation , business taxation and representation issues .
CPAs have passed the Uniform Certified Public Accountant Examination , attorneys have passed bar exams , and Enrolled Agents have passed a three - part IRS test called the Special Enrollment Exam ( SEE ) , which covers individual taxation , business taxation and representation issues .