Searching for a CPA near you?
Here's an honest answer from a firm that isn't one. Morkel Financial is an Enrolled Agent practice in Mapleton, Utah. For most tax work, the two licenses carry identical federal authority. This page shows exactly where they differ, in both directions.
Ewan Morkel is an IRS Enrolled Agent (EA), not a Certified Public Accountant. Nothing on this page claims otherwise. If your situation genuinely calls for a CPA, we'll tell you that on the first call, for free, and point you toward one.
Two licenses, one job?
Most people who type "CPA near me" or "CPA in Utah" into a search bar don't specifically need a CPA. They need a licensed professional who can prepare their taxes correctly, plan ahead, and stand between them and the IRS if a letter shows up. Two credentials do that job with identical federal authority: the Certified Public Accountant and the Enrolled Agent.
A CPA is a state-licensed accountant whose training spans audit, financial reporting, and tax. An Enrolled Agent is licensed directly by the U.S. Treasury and does one thing: tax. Here's how they compare, line by line.
| What matters | Enrolled Agent (us) | CPA |
|---|---|---|
| Licensed by | The U.S. Department of the Treasury, after an IRS exam, background check, and tax-compliance review. | A state board of accountancy. In Utah, licensing runs through the Division of Professional Licensing. |
| Where the license works | All 50 states. One federal license. | State by state, with mobility rules for practicing across state lines. |
| Core focus | Taxation. Nothing else. | Accounting broadly: audit, financial reporting, and often, but not always, tax. |
| The licensing exam | Three parts, all tax: individuals, businesses, and IRS representation. | Four parts spanning auditing, financial accounting, and regulation. Tax is one slice of a much wider exam. |
| IRS representation rights | Unlimited. Audits, collections, and appeals, in every state. | Unlimited. Audits, collections, and appeals, in every state. |
| Financial statement audits | No. EAs cannot audit or attest to financial statements. | Yes. Audit and attestation work is exclusive to CPAs. |
| Continuing education | 72 hours of IRS-approved education every three years, all of it federal tax. | Set by the state board and spread across accounting topics. |
Sometimes you do need a CPA.
We'd rather lose an engagement than blur this line. Hire a CPA firm, not us, when the work involves any of the following.
Audited or reviewed financial statements
Lenders, investors, bonding companies, and some grants require them. Producing them is legally CPA-only work.
Attestation and assurance opinions
Any report where a licensed accountant formally vouches for the accuracy of financial information.
Public company (SEC) reporting
Financial statements filed with the SEC must be audited by a registered CPA firm.
Filings that demand a CPA's signature
A small number of state and regulatory filings specifically require a CPA to sign.
If that's your situation, we're glad you found the answer here instead of three meetings in. Reach out anyway and we'll point you toward a Utah CPA firm that fits the work.
The work is tax.
This is the work the EA license was built for, and the only work we do. Before the IRS, an Enrolled Agent's authority is identical to a CPA's under Circular 230.
Personal and business tax returns
Form 1040, S-Corp (1120-S), and partnership (1065) returns, prepared and signed by a federally licensed practitioner.
Year-round tax planning
Projections, entity strategy, and timing decisions made before December 31, when they can still change the outcome.
S-Corp elections and reasonable comp
Form 2553 viability analysis, filing, and defensible W-2 compensation for Utah business owners.
Equity compensation
RSU, ISO, and ESPP planning, including AMT modeling for tech employees along the Silicon Slopes corridor.
Real estate tax strategy
Rentals, short-term rentals, 1031 exchanges, and cost segregation for Utah investors.
IRS letters, audits, and collections
EAs hold unlimited representation rights before the IRS. We answer the letter so you don't have to.
Local answers, either way.
If you searched for a CPA from Mapleton, Spanish Fork, Springville, Provo, Orem, Payson, or Salem, our office at 768 S 1600 W in Mapleton is a short drive from all of them. We meet in person there, and we work remotely with clients in all 50 states.
Whether the right hire turns out to be an EA or a CPA, a short conversation will settle it. Bring the question. We'll give you the same answer we published here.
Is an Enrolled Agent as qualified as a CPA for tax work?
For tax work, yes. Under IRS Circular 230, Enrolled Agents, CPAs, and tax attorneys hold identical, unlimited practice rights before the IRS. The EA license is earned through a three-part IRS exam devoted entirely to taxation, while the CPA exam covers accounting broadly with tax as one component. The real difference sits outside of tax: only a CPA can audit or attest to financial statements.
Do I need a CPA to file my taxes in Utah?
No. Neither Utah nor the IRS requires a CPA to prepare your return. Any paid preparer needs an IRS Preparer Tax Identification Number (PTIN), and the three credentials with unlimited IRS representation rights are Enrolled Agent, CPA, and attorney. For preparing and defending tax returns, an EA's authority is the same as a CPA's in all 50 states.
Can an Enrolled Agent represent me in an IRS audit?
Yes. EAs have unlimited rights to represent taxpayers before the IRS in audits, collections, and appeals, in every state. Representation is the heart of the credential: an entire section of the EA licensing exam covers representation, practices, and procedures.
What can a CPA do that an Enrolled Agent can't?
Audit, review, and attest to financial statements. If you need an audited or reviewed financial statement for a lender, investor, bonding company, or government contract, that is CPA-only work, and we will refer you to a CPA firm. For tax preparation, tax planning, and IRS representation, the two licenses stand on equal footing.
Why would I choose an EA over a CPA?
Specialization. Every hour of an EA's licensing exam, continuing education, and daily practice is spent on tax. Many CPAs are excellent tax practitioners too, but the CPA license itself doesn't guarantee tax focus; plenty of CPAs work primarily in audit or corporate accounting. If your need is tax preparation, planning, or an IRS matter, hire for tax depth, whichever license it comes with.
Is Morkel Financial a CPA firm?
No, and we won't pretend to be. Morkel Financial is an Enrolled Agent practice in Mapleton, Utah. Ewan Morkel holds the EA credential, the highest the IRS issues to tax practitioners, and works exclusively in tax. If your project genuinely requires a CPA, we'll say so on the first call and point you toward one.
Hire the license that fits the work.
A 15-minute call is enough to know whether your situation needs a CPA, an EA, or neither. If it's not us, you'll leave with a referral instead of a pitch.