{"id":5001,"date":"2021-06-15T02:42:18","date_gmt":"2021-06-14T18:42:18","guid":{"rendered":"https:\/\/www.zhonghepack.com\/?p=5001"},"modified":"2023-01-06T16:54:19","modified_gmt":"2023-01-06T08:54:19","slug":"2023-enrolled-agent-vs-cpa-which-certification-is","status":"publish","type":"post","link":"https:\/\/www.zhonghepack.com\/5001.html","title":{"rendered":"2023 Enrolled Agent VS  CPA Which Certification is Better? Close Call"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">How Can You Prepare for the Enrolled Agent Exam?<\/a><\/li>\n<li><a href=\"#toc-1\">Benefits of becoming an enrolled agent<\/a><\/li>\n<li><a href=\"#toc-2\">Enrolled Agent vs. CPA<\/a><\/li>\n<li><a href=\"#toc-3\">Be on the Good Side of the IRS<\/a><\/li>\n<li><a href=\"#toc-5\">Top Tips for Prospective EA Accountants<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='margin-left:auto;margin-right:auto' src=\"image\/jpeg;base64,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\" width=\"252px\" alt=\"is enrolled agent worth it\" \/><\/p>\n<p>Becoming an enrolled agent takes much less time than becoming a CPA. Unlike the CPA exam, which requires you  to have completed certain educational prerequisites, there are no educational requirements to sit for the Special Enrollment Exam . Unlike attorneys and CPAs, enrolled agents are not licensed by states. That is <a href=\"https:\/\/personal-accounting.org\/\">https:\/\/personal-accounting.org\/<\/a> the source of the problem that legislation introduced by Congressman Rob Portmanis meant to address. The average salary of an enrolled agent will range from $42K to $60K per year. The lower end is for those with five years of experience or less. The more experience you gain, the more you can earn as an enrolled agent.<\/p>\n<ul>\n<li>While many work in a corporate or government environment, others are in the field.<\/li>\n<li>And the goal, of course, is for stage one to be the final statge.<\/li>\n<li>You only have to take and pass the three-part exam one time, as long as you maintain your CE requirements.<\/li>\n<\/ul>\n<p>That is, you may need to elicit hard financial facts using indirect methods. Many of your clients will not be aware of your professional jargon so you will need to translate your needs so that they understand. Enrolled agents are specialized tax practitioners who are certified to represent taxpayers in dealings with <a href=\"https:\/\/personal-accounting.org\/your-pathway-to-becoming-an-enrolled-agent\/\">is enrolled agent worth it<\/a> the IRS. EAs prepare taxes, can stand in for you during an audit, and handle other business you may have with the IRS. To become an EA you have to show you know quite a bit about federal taxes. To become a CPA you have to prove you know a bit about federal taxes but also quite a bit about a lot of other stuff.<\/p>\n<h2 id=\"toc-0\">How Can You Prepare for the Enrolled Agent Exam?<\/h2>\n<p>However, if you\u2019re not an attorney or a CPA, you will need to be an enrolled agent. Without this designation, you cannot represent taxpayers in front of the IRS. Enrolled agents gain job  security with a recession-proof career.<\/p>\n<ul>\n<li>Such an organization might be free from state income taxes, property taxes, or other state-levied fees.<\/li>\n<li>Because Enrolled Agents specialize in taxes, you know exactly which services you are getting for your money.<\/li>\n<li>A mid-level enrolled agent with between five and 10 years of experience can generally expect to earn an average salary of $50,000.<\/li>\n<li>This compensation does not influence our school rankings, resource guides, or other editorially-independent information published on this site.<\/li>\n<li>These professionals can speak on clients' behalf, argue disputes, and make cases to the federal taxation authorities.<\/li>\n<\/ul>\n<p>The EA Exam, officially known as the Special Enrollment Examination , is a three-part exam administered by Prometric on behalf of the Internal Revenue Service. Each part is taken as a separate 100 question EA exam and you will have 3.5 hours to answer all questions for that part.<\/p>\n<h2 id=\"toc-1\">Benefits of becoming an enrolled agent<\/h2>\n<p>This could depend on where the individual is on the career ladder. However, the salary of a CPA will quickly exceed the salary pace of an EA. This is because the income potential for enrolled agents tends to taper out over time. By comparison, a CPA can have a number of opportunities for earning money. For instance, CPAs working for conglomerates or in a CPA firm could easily bring in six-figure salaries. To become an enrolled agent, it is necessary to pass a three-part examination. This exam is comprehensive and covers every aspect of the tax code.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' src=\"image\/jpeg;base64,\/9j\/4AAQSkZJRgABAQAAAQABAAD\/2wCEABALDBcYFhoYGBgdHRcdHx0dHR0dHSUdHR0dLicxMC0nLSs1PVBCNThLOSstRWFFS1NWW1xbMkFlbWVYbFBZW1cBERISGBYZJxoXJVc2LTZXV1dXV1dXV1dXV1dXV1dXV1dXV1dXV1dXV1dXV1dXV1dXV1dXV1dXV1dXV1dXV1dXV\/\/AABEIAWgB4AMBIgACEQEDEQH\/xAAbAAACAwEBAQAAAAAAAAAAAAAAAQIDBAUGB\/\/EAEEQAAIBAgMGAQkGBAUEAwAAAAABAgMRBCExBRJBUWFxIgYTIzKBkaGxwUJSYrLR8BRyc+EkMzRj8RWCg6IWksL\/xAAZAQEBAQEBAQAAAAAAAAAAAAAAAQIDBAX\/xAAiEQEBAAMAAwEAAgMBAAAAAAAAAQIRMQMSITJBURNCcWH\/2gAMAwEAAhEDEQA\/APKCvmMLAOadiOdtAm2h7+RgVtBu34ikm9CLT4lBUkUNkm7kWiwRYhsiaAxDFcBEkxIcSCSLIEScUFi+CPeeQ\/8ApJ\/1pfkieDie78hv9JU\/rS\/JAk6Xj0YxMjVlaLfQ2y5WOqXk2X7Ih4ZS5uxz8Q7s7WDpqNKC42T95ReIAuQCBgAAAAAAMVgFNXTXQ4lSVrrjxO5PRvocFx1fFsCuZTItkyhsDv7LfoI9L\/M1uSXE52yZWot\/ifyMW1alWq15uGnFJ7wRq2vK7UN\/du0mldNnNw+G89LOyXnFnbO1sl8EZr1kmql+Ls5Wztr3L47RkvCorg01bLujle7FeO2b5mpeK8MFlF5yk+F\/e2bY7MvSzyrpWk+Db8Ti+Zgnjau\/Gbu3F8st09BhKbcIzqaq8nzbeb0Nz6POeeqrwSySbsmvVzHJuonF3i2u7Udc+V8zp7Wwi3d9RcZcNL55Z9b\/ADOJh8TaUo6RvFPnJ3+mZi46qxzNoxUKagl9u973VkjmHW21BrX7y1d+DOSV0hkXEkAFaIzLJIiyjPIrZdUKSsgEA0VDBCGEMuolJZSeYHUo6FpTh3kXAJmaoaWZ6iCqiUtBIc2tDIg49SLyJxtxIytf9CAgymrO+Vy9zio5GTVlDZBslJkWUJoQNiATEMQDiTSIkwC5bTKrl1IlWLT3fkN\/pJ\/1pfkieFR7vyHf+Eqf1pfliMerlx6IzY+paCXFl8al3pkc7adTxW5I6MOc5NzjHVuSR6SxwdnU96vF\/dzO+AIQxEAAwAQ0ZcbtClQV6jz4JZtnDr+ViXqU1\/3MD0wjya8sJJ+KnFro2jrbO8ocPXsr7k3luy59wOscWorXR2nkeY2ztKNGbWTbbAnNmaRyK+2W3krBQ2pon7QPU7OrqFGXG0tC2FSc1vJWvdQXTi38ijY0Y1E2nlr7TsQpW+C9hpl5V4KTlJNve437\/UT2dPejGzvJ2XLod+NJefSS4u+XBJGjFQW\/Rf4n8jjMd1WDC7KlSTlKe9\/2uVlbkaP4+8o+Fxpv7bW8m1w6e0r2tVmpJRm4rdvLgkud7nOwVKVaV450k7OLec3r4u+fuN8HT2hiqU6bipLei4u3F5nkcdSUXVt60Wrf\/bP99T2OLwVKNBrdVlZrLNO6PK7TpXrTyvbNK2udhVZNveqm+Ml8mcQ7O2n6ClfW8V7k0cRMw3ExkUxkaDIkhMqKKqKGX1ig1GaBoQwgGJDRUMnTIE4BXQwzNRiw8szYmAymoi4qqAZkyupK7LrFSXMyIoU42GPeusyCFSSsUwlYJvMRYC4mxNiKATGIoAQCIJXJECQDL6JnRooolWL0ey8jsQoYealo6rzv+GPA8aju7CruFOX80rXySlaNszFuvq5ce8hNSWXK+XI4uLnm2aNnVFDD7tpZ3s87Z9zBiZZnXG7m2G\/YkbucuSS9\/wDwdY5GyaqjTl9693lc6dGpvK\/yG4JOdhp3KvORct2S95CrOzybt0Y9oL97O2Rg2xtSOHhlZzei5dSVfFwp0pVJPRaN2bfI8Dj8fKrUlNvXToiy7Dx+0Z1ZNt37mKdUrbvpqKdNrUoN5slCo1mmKNGUuHY10NmVJWyeevQDoT8pK\/8ADwoptOKac75yXD4HExGJcm3J3fU6lPYjbs6sVy1avxT5Cr+T6t4Kqbyyll3RUchO6HTqtPIsxGzqtH145c07ipw3o3a5W6dCK9P5J7WUW6U2s80z2cKilofKKPhmm5NNZ3WeZ67ZO34Lw1G7\/f4a62fMI9NSp2lKT1u\/cQxU0p0lf7a+RLD4mNRXi009HfUwbTqJTi1nacH8Qqe0cG60Xm1o3bpwfa5dsvCeZpKLtfVmmCfEdT1XZ2dsiaGfaD9E1xy+ZxYwi8ZK7unGTV1lodHHT8G6\/XTaazt3OVUnbFU5LJNfBxA5XlbBRpQaVlvpaWeks\/r7Tyykez8r6T\/hqSu347t2tnuv+54qcWjNWLYyJpmaMi6DI1FgMBkVRXM5pr6GY1GaAESCBDEhgBOJBE0Bqw7zN8Wc7DvNHRigGRmiQpFRkqSyIqO\/7OBKokVtWeRhQ4ldTJFkmU1ZAUhcGI0BiACgEDAgQ0IaAGhoQASRpoGWJpoErUaDrbH9SXJNvpey\/uck7uwo2oy1anOUHFcbKLy65mMpuGXHc2dVl5l5Wjd2to1zRRWleTtmzVUcadOyi4q17cjHSzkuV1fsdJ8xYdjA0t2K9ZXs+V2SnU8c43V8uvD55EZS3Ut3ebVrXzSXUnQko\/YVnzefuOG5zYME0ruo7ybd8sln+gYtp+pJc30XUMRv\/d8N1kk3naxwPKHE+aSh9qS56I3r+Ijm7b2m6jUF6kfbd87nEzk7IKsxUKllZes3a52k1FWU0lLPP5GpUk3vSyy052ChRd802+HJ9zqYbY1Sq7yVk+RVYqVeKWmfBLgWKpWlbdi9Enw0PSYbY9OnFZZ89TR5iC4Iuk08rGjXdr31uCwtZa5\/M9PVpxtkYlDMztqYuIvOxvdXTXFX4mSpCLem7Lg+HxPS1KaZz8RgU9ET2X1cGpTtquHvFTqtWtla\/XM21sO1k9DFOCv9CypY6eD2nOm7N2aeV8radToraM6lVRbvFuNvYeYjWV881le\/FcjXha6VpZ5a81nqaYfT4u6TRGrU3Vd8M\/7HJ2JtVTXmpPxx4\/eR0cVTc7JMmjblbWxCjuybu5WVlkrcTPjIL+JpOWV3BafuxftLDJSoRtm6ivx4oNux3alOSWji31syaVj8tbxwcOfno\/kkeDldn0Ly7X+Ep\/1o\/kmeDsZrUihUyyMCdh2IosAARVdfQys11lkZZFjNJAwQFQ0MSGAIkiIwL6Z0qU1bU5lNl1CTRRv3kLeK7jTCKZxVyurC2hOa96ITndI5tK3IpmydSRU2aQkhMbIlADYCABEhWAQDEAxsBgETTQWZQjRh0StRaep8nIKWEdvXjXbXbdjf99Dyx6fyWb81PPwqbdutl+\/YZ\/4ZcdTGTun1KcJPckptOytorhiZO5TO94rPnl++hrK6jDp+cfntyO9aSuk2v37Cyc92UVJa52as7dOZyq0Hm4u7yabumaqW0pKGclL7183blc889bfiOhjMWowcm8krqL1X6nz\/AGpjHVqSnJ3bfwN+39recbjD1eHA87JvVnqgnqb8DhW\/F9p8OhloXdopXb1ueq2Hgl68km+BWpGvZmyErTqanb3opGadayMlbESeg3pqYWtlSujPKpfiY3OT1FvGfd0nj01ymrGaUiLkRbMXJqYm2LfIsizO2vVXWgpHGxlDdO3YqrUlJWZZkxli8zPlbLiV06u5Lp9DbjcO4M5s9TrK42PQYbHRW5Ui8161nnvJZPs+J7rAY2FWnGSd7pe\/kfKsLXs7XsnlnmvadvZ+PlQaqRl4Xa8b5f8APbpzOkcuPZ7UXp8N\/U\/Qq8oo3hF9yv8AjI15YSpHjPNcmbtrxvRff6ErTjeWcr4Gi+dSm\/8A0keHPYeU1Te2Zh3\/ALsV7ozR4+xzy66Y8ADsFjLRBYYBCkroxTWZvMVdWZYlVgAyshDEiQERiGBbBltJ5lES2LKNSlbLhwLEyjeyJwYRZKOVjJVVmbZPIw1tTEjSmTIMskiBpCZEbYgAQxMBEhAAwENIAuADAlA1UFkZoGuloStRI9R5Mu2Gn\/Ul+WJ5g9J5Pythpf1JfliIZcbfWnY0UaSnFyTs+ai80tHr2yKsNbe3m7WyNc1uwe67vVZZrocvLlr4y52Imk91X3rNJ8W7ar9DHtGSp0IyjK0nk0zo4mfijvXjpnwy7Hmtu4veqNJ3jHLPVsnjm0cqtNyebK4vPn0C9yVHsek06eyaO\/PTV69D1tJ7kbI4exaaSudpM55ZO+OKUqhRKbY61RRM38RHmY+uk0vuFytVEyVybaMBIZNqUiATqJaszSxtNcS6S1pEzPDGU39otjUi9Ghqs7jFj6d0efxFPN9GepxEbxZwMRDxO7OmFcs45rybsdLZdeO\/uVG9yWWT0ZzqutyVJnWONj12yHKlilh5O6jNSi+Hs7qx7PGw3qUl0ufPtjYvexNCTtdeF+xa\/vkfRpK6a5plrMeI21P\/AAG593Ex9zhL+55o7\/lE3GLhwc4y9qUv1OAcsuuuPAAARoAAEAZsUs0zSUYpZIsSshJERo0wZIiMBDAAJRLEytEkBppMtcTNCTL6cyohUnwuQve4SyEyKqmyDZOSIMBAAAJiCwAMQ2IBghAAEiJK4DizdT0Rg4nQhoiVuGd\/YT9BL+d\/KJwDvbBV6Ml+N\/JEhk6aag4XfrPim0rcQnjXvWVrXy5kXUSkoyd7JpuMrPtYwYibinPdi4Z2befuvc45T2rnT2rtHdhuayfPRI8tWk27mzEzbd28zDOXuO+GOoIORooX3rNGVZs6GGhmjbUeg2bG0ESxWPccoa8+Qqbagox1sKNFLN5vmcNyXbvq35HPqzrTd22yKoVOp0nJD30Pc\/x\/+sVNTjzOnQk3FN6kYpPVF0YpIxllt0xxsNA9GNIjNmNt2OTXhJttlKwrfBnVnJFW+dpm43D+3P8A4CRNYSotDZvlkZF96n+OKKM3bdnrwOVtKnZ+07k6akuvM5m0qfhcuIxv0yx1HBms9SUERepakdnmrobEXp4Pkz6nB3SfRHynZ0rVYvqfUsLK9OD5xRUeN8rqdmn+L6M8yeu8tIWjF\/jXyZ5E55ddceAAAy0AAAApxXq+0uKsT6pYzWMBDNMGMSGADIsYDRbAqRbACccmTz1Kyd8rFEpQ5lM5Z9Cyc7lEmQJu5FjABCGJgJggGAhMYMCIxDQAMQXAa1OitEc6OqOitEStQzv+T8oqnJt6Tk\/Zuo4B3Nkbqw07uzdRxT5eFGVvGqpiYOLvvey1krnN2nXi3ThFbqS3pXd7m2qpU73SWWaT3k1a+b4nnatS8pPnp2M4\/a5o1p8ePUy1JPmWN3KpM7KlQWdzdhnecV1OfHJXNmBzqx5XQvGsevV042RTWkXvKJysXin6qTu3ZW4s80m69NskSdUSqnNniJLVt9sjVTwtZ099JtLVPVHX1c\/d0aVQ1QqHHw+I4PI20ql2cssXXHJuuV1ZkqehnrsmmrVU6hkq4pRJYiVkYXSi4yk23Pgs7I6YxyyyaFjf3YvpYy5zqdBavevlZfO7NGLow3Y+aUt9Jb2VkzfrHP2rqwqpoy7SXo5MrwEaiXi07l+OV6M+xzk1XTe48uWQeZUlmWw4noeatWEl40+p9L2LW3sPDorHzGg8z6D5MV4eY3W0pRfPg8wjH5cL0MH\/ALi\/LI8We28tpJ4anZ39KvyyPEmMuumHDEAGWgAAAFOKfhLjNi3oixmswxDNMAkRJIBMYAA0WRKySYFlyyBVElF8CiEmRDMCAEDYgB6kWMABIBiQCsA2IBDiIEAwYDYCOhSd4owGvCS8NuRK1Fx39hwUqFt5K9WSScbq+4uJwT0exKKeCqyf2akn1VopnPLnxqsOPxDjBxeTtb2XOHV75mvGScnf9sxVNTpjNMVXN8CvoTmwTNIVP6mzZ8H5yPdfMyxXLidLY8L1YX+8iXjWPXpZ6WOXLAuM9+EmmtDrSgVzpu2TOEr05TbkTwrk3vSeeTsrfQsjTaW7vSty3mbHSlzBUEjftWfVjjh467qb5vM0UYZl24iUYmcrtrGLaayKKyNtOK3TLVjmFZnAh5rojSkTUENs6ZYwjyZYoRL9xD3UNr6qVAKlHejKPNNF4E2vq8TVjabXWxKnxLdrQ3cTUXW\/vVyqGp6I8l6nB5no9i12qkXfPdtno+h5tI6WCrWa9hWa7vlLW3sLD+rHXVeGR5c7u2pxlhouDy85G667rOCYz66YcMQAYaAAAAYsQ\/Ezac+o7ts1GaiMQzTARJERxAGNCJAMEAICcWSRXEsiBWAMiAXAAAAAABobEwATIjE2AAIkgGAPQHoAIuw8rStzM9y2jm0KsbzpYGpJUd1NpOcnk9Xuo5iN2HxCjQlG3icnnxtZZGGrxnx7e9f3GGRond6lFSyOjClLPMV\/cTSyvzI1EA1LNdDqbCl\/iYrhaT+ByVF5PmdTyef+Kj1jNLvYzlxvDr1bKpMsZTM8+3s0ixNgQky+xo3ItprK5ChC7NblCKs7Z9bGbTShNkJlk5LgUuoh7GiYUp3JOxWshs0vAUJp9ydhtrRCJMixtK8rt7\/Uy7R+RkpMu2vU38TUa0T3V7Fb6FFPU9WPI8OXasT1N+Ctn+8zAtTVQnbIrLdtGd6UXx3lflknb6nMRuxk\/RbvKafwZgMZdbx4kAgMtGAgAjVdoswGvFStG3MyG4xQMQFZMktCKJMBIkJDAYhiYEkWIhBloGdgMQDQAFsgBAIAATHcTAT0IjYAIaESQBwBkvoQYCJRdiIwN9CrvLqXcOnLqYMNK0jZOWViTrV4VSXD5FW7d5k1EaSNMoOPF6cCibLp9eJmbAtpr4GnAVfN1qc+EZK\/bR\/BmeDdvd+\/mQ387kqy6fQLFUoENm4qNalGUcuDXJouq5I8l698u4y1XYqiht3lfgTsAKTWjsV1HG+buxTZRLM16n1o89lkVtriUZgJifWmMlwJozwdi6Mi2M\/U7FkZkLiMVuVfchOainJ6JNvshJmPa9bcw83xkt1e3+1xj9ukyupt5WU3KTk9W2\/eSp6ruVFtLi+h7Hz11NXdy5ZMqhpctir+wC+u\/RruvkzKa8TO9NdJfQyGMut48AwAy0AALgZcVLxW5FBKo7tsidI50AABDiNhEAGhsSGwAaENANFkWQGgISEgkAEkiUtEi3DxTyY8Uo5KIGZiAABiAbAgAWCwASREktABkWFwAQAMBwdmdCUvCupzka6crxS5XCuhhsHOcZVFBuMFJtrRZamRovhXcabjFtKWqTyaKJKy6t2Kimo8rlJfWaySKp+8CcnaKXP9\/vuUF2I1XZEbK3vA73knXzqUuikvkz0FVeFnidk4nzWIpz+ypWl\/K8me8nHJnn8k1Xq8WW45NN6\/zF7nGKvJpdylqza6nL2057rX2baGcZuulunUptVv8tb2dstCf8BVd\/RvLqjibF25Og4rc3o5b2dnb\/g7tXyll4vN0YqLfhc23L2pZHbTM8t\/iI\/9Oq\/dt7SEdnVXnu27gvKerZKVCm5Wze9JXfOwQ8pals6NNvpJr9RqL75\/0l\/0yt+H3v8AQjXwFamr5SVm8iP\/AFzEtyt5uKei3b7vZmfaHlLWSsoQzjut5vPn7uBfjN8mf8xbh66ldcVk+jL45nF2VTlOTqy1k22uZ26ayOOcal2kkcPylrf5dNdZv5L6ndR47aWI87XnLhe0eyyQ8U3WPLlqaZrFsMl3ZWia0PS8rRBfQnTlaQQWQrAaK9t1W5lBbUmnBLqioxk3jwAAGWgQru0WTM+LloixKzAAG3MAAASQIAQDGIYACAQFkSRCLJAVvUEIYFkdCMmAgEgY0ReoDSFIlcgwAAQMBInwIWJvQCAAAA0DG2JsANOG9V9zKd\/yawEau9KpLdpwau7au6+lwM1RWy4rXuVNX+SNVdLfqZ\/aduviN1TC4dfw2d1OE3N3eUrJpL2DY8\/NArezia68YKpPd9Tfmo3z8N3bvwMu603cojW4e33Fcn7hzbIpASWnc9xsPFeew0G3eUfBLutPhY8Mm1lwO55K4vcrOk34aiy\/nWnwuc\/JNx18eWq7deNpmbHYXfp3tdrXsbsdGzUi2nDLozhLp6evLYPZ1PeipTks3vaaHbhsSEoq1Vpt5eFPL3leJ2a024lUa9WNkpaHfG7Zvjv+rV\/8d5V17af9yUPJ1ca\/uh\/czPaFa91Je4i8dWeW\/wDA38T08jc9iU461no7ZJZnDx2Ho727CLeebbepqq1Kk2nKTuvYFLDXfzJbIs8eX+1W4GlaJriKMbKxJHnyu2mbaeI81QnLi1uruzxx3fKOvfcpLh4pd+Bw918jt45qPN5bunElHRiSHHU6OTVRloE8tdUVUnYv1s\/YA1F+b3vxW+BEulLwW4byftsUmK3jwAAGWjMFWV22a60rRZhNRigAA0yAAAJCGJATQxIYCAGFwHEsRUiaYEAQDigGxDbuIAEuYMGAiJNkQEPQEDYASTzFEEs7gRYIGCdgBiAAA9TsKpGOBm+PnpZ24KMTyx6HZMX\/AAFR3y868uHqxzMZ8GWE7zTk8t5Nt9zRi6y3KEMrxjJO3Vp\/V+4y7mr4CqTctx3zUVHsk3YuhXH1s8iLd233ZOaV8ubI1Va+nL2Ghntdjrx3Xbjqxrd1v8CMpOTvxZVQ7sdOcoyUouzi00+TRZTo31LfMGbYsxr2WFxMcVh1NatZrlJaoupeouayZ5nY+LdCpb7ErKS+p6pJPNaM8+U+vVjdxBzM1SEXwRdVTRRKRnddZdK3Rh90h5uPBFjYi7q+1RUEWRVhEkGLdgjUmoq7JaHPxdXeyWgjLl126k3KXF\/AqlSVjVKBTVV1Zas6yuNjP5pKKyzZTu2VzbFb0baSXz4My1Fm+uvc3KxYn5tX6NG2hgnK6i1ZXyk7X9pQ45J9joYGVl2uMrqLjjKzYnDShC8lbxJdNGZDp7TrJwUb\/aTt7GcwzLsuPrdQDALlRlxcs7GcnVleTZA3GKAAAhgAACAEAE0SRBEogAmNoLAIkiBZBARsWJeFslh6W83yRdXp2gveBkSExobWYCjESRuo01uuVs7Gakk95AUsRqxaVo21MwCsKxOZWAxiEAMQxAAAADTOxgMUo4WdK2cql78ErL9DjHU2XR3oNv1VJr4ImQm7OyV2\/tPh7CEklKVtI2XVu2fxNsIwj4pLn00KI0W1vNWTbfJu\/AztZNsdRvREJK98s3zNvm+St0F5roLk6TBjp0GaIUlwLo0epbGJi5ukwVRohQptrPW5ojEcFaTRnbVxOlRS7nYwNfcyecfkYqVLiaYGbVxjp1UmrrNGWcQo1t3LgXXizO3RkcRWNE4IrUC7NK0TSE0QnMbTSvE1OCMUommSI7pZWayOJnUbtv2I1Yh2Vlq8im1ka2zIpnTvmsnzM1eLbu9brNGyRnqp3vqvqbwrOeIhLNJ8NfcWRrtLdiryZlqMKW834XZ9DpZtylsa8RFKCu7zbu+ehmLJ4fcjfi2VmGsumV15WiWGXFTzsWMVnAANsAAAAGIYAADAEySIokgJEbDTCwCSLqRUiSYGymt2LXFldebcbcDRURjrSySM7FSDVsCUOJoaKdRuPZZlEJWky7DPwNcXmZkyCVWd7FbHIiUSSIkkyLAGIkRYCEMaQCQDaIgNo7mxYuVCUVkt93k9Fkjhne2Gk6Er5rzjy4aIznfjWGPtdLZxje0V4crvVzfV8gauXzWZBxONr044SKXAW6W2FYy3pXukrE7AyCvQG7TvzJxtxI1tE+TQi2fG2nMuizBCZfCoWxmNe8WxkYlUNFGRixuLt4N4gxkVGRTMuZmrSKhCnKyKvOFVWobkYqFnJt8CLRZGVlbTvoKUZPO2XR3DWvilohKJaKxZWbGFwc248Uzbh4xgt1Zy4i\/ht53zT4tO2RojRjFWSsbuTEx0oxa8C7r5Mxm3G+ov5l8mYS48Yz6TeRjnmzRWllYosbjnVdh2J2CxWVdgJtCiiiNgJtEWgEMLAggGDQ0gEiTDcaAAJIVsyUUQbKsmY6jzNVWVzJIkESdOSRADQuTUUviUlkpJwXMqIBiJSFYocmRYxWAOBEk9CKAZOPErJp2TAjJ5kRgAHoNgr0Ev538kefPQ7Byw8v6j\/LEx5Py6+H9NriVtF90USkv3n8jzvWrYDk+Nnpfgv1Iq7WVl8WUP5c9EL98kTpRurvN6ZkeaIaK3u5cAlxGlmFRWkRSorIuUCqm7S7mk0560jul1GViAkRWmcit1iO8QaMtLHVZnqMkyDLEQcSElnYskyNJXZraSfUbBTWeTa7EpLNijqRpd3s+8V9CLhHjFrs7\/ADJJEmr2RGlEnu\/8WdiWpHFLNc1ezKlUs7aPS1rr2GmD2hC1Nc95fJnMbOptH\/KT\/GvkzjzZ1w44eX9K5u7IkmhG3EgGBQmKCCQ46ARkKROSI6oBISBagtSonISJMitQJ3LYxXFFK1Lokqn5laoUYMncaZF0nVSsY5GypozG2IwVgeQxNmgRtZ\/AiNMEgHoupFjEA0iNhp5iuAMEhMiBMi2AWAGA7DsF0jY7uxZehcb5ubslrpH3I4p29jNKjN8U3bu0v0Zz8nHXxfpspuUld5LNtJ9OL46or0g2vvP5InGW7RXOV37LuxGqrUoru\/icHqD9R9cvgTivBchL1I9U38S2P+U+4EKHIKyzvzClqWVo3RFUolWWZCLLay0YookX053sUhRdnYsZrUBFDKiQMQNEVXIiWOI1EIomidGOYTJ0lk30FaxiqXEjBZk3oKCCrIriTpK8kJInSWZlqM2LWa7kaMbzt7SeNySfUVJ2rLrGRucYvWfaL9B\/5X8mclnW2ivQf+b\/APJyTp4+PP5f0ixEhHRyRAlYiwiLQRdsiSFJANIhaxJS4DaKK2CBgiomJoaABlsSpFkTNaidxXItkN6+hFaKtTwtLiZQY0zUczkrIihO5OKKI1FZJAkKebGwEJsLisAkNBbILECk7isSsOwVFIkkNIYUrBYaRKxFRsdbA5YaVtXUa9yX6nLOtstXjBf7rl7op\/Qxnx08f6bK0fEoLRWj7sgx9krckSoq80V47Ntczi9SVZWsuUYr4FtNeifcrxXrvuXUV6KXcUZ6epplmjNHU0rQlVltZltX1URqxtmSmvAiooItZ3JiaCVbFkyik+BemarmkhiRIy0VhN2Q2V1HwAgzRSXgZQzSsoGa6RmkgpocwisiotROmQLIEbjPjl4X3RXD\/NpPmmvfH+xdjF4H2M8dKL\/FFfGxqcYvVW016Fr\/AHYv\/wBX+hyDsbXyi1zlH4KX6nIOvj48\/m\/SIDA6OKLIslISQAAxEVFxEm0TEyogxIkxI0ykmENSI4sCQ3Ig2LUindt9C2KFFWE6qCoolYmoikGEVEsUCKFKWXUCCzYNZ2HGJKwVFwXMQwC6KwWHYLEVGwEh2AikNIdgAAGBFB19kL0cnycve1FfK5yDtbI\/08+s0vgY8nHTxfpuwkc2+hlqZ1Ir8Ufmb8OrU5MwQzrQ\/mj8zhHqqeJ9d9zThV6ORlxHrvua8H6kjV4kZeJfEpa8RciBVI3TIRd4lpTazkvaIK7CJMTKI6MvRRJE6cjUc8l0WTTK0SIBlWr7EpsURVnSSzNcl4UZ4rM0z0ObqyTRIGswNImicCuJZAjUQxKyfZmNv0EX91390jdW0MMVehJcnI1ixentxeGL\/F9DjHX2lLew9N83H5M5Njrhx5vL+kQGyEmbckXqMSGFAAIAEMQEb5gOUSJqM02IBFQAmIkgFmySiSUSSRF0tehUWN3yWgKKRGUdx6yeXIglfsSk7hYLoxMADRWFYkAUhDAgVhgAAADAQDABHb2T\/p2v9yX5YnEO9sVegf8AUl8onPycdfF+nRqeGiuphwsb1Y90a9oSslHoZ8AvSR7nGPSrres+5twK8MjJWXifc24L1WW34RkmvETQVvWBBEkV1loyaY5xurBWZoVhgVkrCWpITRYliyLJ3KYSCUysbOb4EiFPN9i1Ga6Yf2lT1L6pTRWZbX4mG1CXHmImQKiUS2BTFl0QsKroZMOvBUX4voa6uhjwztKrHs\/j\/cs4l6zYp\/4dL7tS3wZzzbjXaLXOSfwf6mFs74ceXy\/pFkGOTEjTmAGIAEMQAAAAhEhMqIkGSbzCxUJItjEUIE7ggBCJEaWOyIO77E7CZE0hYBsQUAAAIBiAAAAAAGAgGIAAAAD0GwFek1\/uP5RPPo9H5PZUZP8AG\/kjn5Py6+L9LMfO8mLZ8fGiGId2zRs+GZx\/h6WWsvE+5twmhlrrxvua8LoLwnVNeOZAvrxzKREsJErkRlFVaNnfmQNE1ddTOiwANDAIrnlmVOZdNXRgc\/FY3Prll8ro0F4b8y2OjIxVkl0J8DnXafInh14iypmxYdZknq2ZaVSRWWzKmVAi6JSi6AWCoY6TtX\/mTXw\/sbZ6HPrPdnGXJpmsWclO042S7\/RnMbOttlWj\/wBy+TOQ2dcOPN5f0iyaIIlY25hiDe5hcKQAAQhgACBgAFc0Si0SaI7hUG\/wRJIkojCkhgBBYyIAAgAAABAFAAAAAgCGAgAYCABiAAoPQ7CdsPL+o\/yxADn5Py6eL9HU1N2AiAHC8epnrx9IzRh+IALw\/kqxQACJUGFwA0iSZTUjZ9wAQIAA0hM51eHpornJCA1ixm6jediyQAc3Rop5RbBLIAMtq6iKmICxky2DACkSnoc\/FLIALiZKtpS3sPTl1SfdJo5DADthx5fL+gMANMC\/Me6gAAcSIAAAAAAAAQ7DSEAEhAAAAAB\/\/9k=\" width=\"251px\" alt=\"is enrolled agent worth it\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content How Can You Prepare for the Enrolled Agent Exam &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.zhonghepack.com\/5001.html\"> <span class=\"screen-reader-text\">2023 Enrolled Agent VS  CPA Which Certification is Better? Close Call<\/span> \u67e5\u770b\u5168\u6587 &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":""},"categories":[130],"tags":[],"class_list":["post-5001","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/posts\/5001","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/comments?post=5001"}],"version-history":[{"count":0,"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/posts\/5001\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/media?parent=5001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/categories?post=5001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/tags?post=5001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}