Looking for a CPA in Billings? Read this first.
For most small businesses in Billings and across Montana, an IRS Enrolled Agent delivers the same tax expertise and IRS representation as a CPA firm — often at a lower cost, with a more responsive team. Here's how the two credentials compare, and when each one is the right fit.
What is an Enrolled Agent?
An Enrolled Agent (EA) is a tax professional licensed directly by the United States Department of the Treasury. Unlike a CPA license (issued by a state board), the EA credential is federal — it authorizes representation of taxpayers before the IRS in all 50 states, on any matter, at every administrative level.
To earn the credential, EAs must pass a rigorous three-part IRS Special Enrollment Examination covering individual taxation, business taxation, and representation practice — or qualify through direct IRS work experience. EAs are required to complete 72 hours of continuing education every three years, and they are bound by IRS Circular 230 ethical standards.
In plain English: an Enrolled Agent is a tax specialist recognized by the IRS itself as qualified to prepare returns, plan strategy, and represent you in audits, appeals, and collections — the same authority a CPA holds for tax matters.
Enrolled Agent vs CPA — side by side
Both are respected credentials. Here's what actually differs for a Montana small business owner.
| Enrolled Agent (EA) | CPA | |
|---|---|---|
| Licensed by | U.S. Treasury / IRS (federal) | State Board of Accountancy |
| Primary specialty | Taxation & IRS representation | Broad accounting; can also do tax |
| IRS representation rights | Unlimited — all 50 states | Unlimited |
| Can prepare tax returns | Yes — individual, business, entity | Yes |
| Can perform audits of financial statements | No | Yes |
| Continuing education | 72 hours / 3 years, IRS-approved tax focus | Varies by state (usually 40 hrs/yr, broader) |
| Typical fees | Generally lower overhead & pricing | Often higher, especially at larger firms |
When an Enrolled Agent is equal or better
- Small business tax preparation (S-corp, LLC, partnership, sole prop)
- Personal tax returns for business owners
- Year-round proactive tax planning
- IRS audit representation, notices, and collections
- Bookkeeping, payroll, and monthly financial reporting
- S-corp elections, entity setup, and reasonable compensation strategy
When you actually need a CPA firm
- A bank or investor requires audited financial statements
- SEC filings or public-company reporting
- Formal financial-statement reviews for a large loan or acquisition
- Government contracts that mandate CPA-signed financials
If any of these apply, we'll happily refer you to a trusted CPA firm — and we can still handle your bookkeeping, tax planning, and returns alongside them.
Why Billings businesses choose an Enrolled Agent over a CPA firm
Larger CPA firms in Billings, Bozeman, and Missoula are structured around audited financials, corporate advisory, and enterprise clients. For a Montana small business, that structure often means higher hourly rates, a rotating junior staff, and a partner you talk to twice a year.
Marlow Accounting is built the other way around. As an Enrolled Agent-led firm focused specifically on small business taxation, we offer:
- Fixed monthly pricing instead of hourly billing.
- Direct access to Cory Marlow, EA — not a rotating junior.
- Federal IRS representation rights identical to a CPA for tax matters.
- Year-round tax planning, not just a once-a-year filing.
- Bookkeeping, payroll, and taxes under one roof — nothing gets lost between firms.
Frequently asked questions
- Is an Enrolled Agent as good as a CPA for taxes?
- For tax preparation, tax planning, and IRS representation, yes. Enrolled Agents (EAs) are federally licensed by the U.S. Department of the Treasury and hold the same unlimited rights as CPAs to represent taxpayers before the IRS. EAs specialize exclusively in taxation, while CPAs cover a broader accounting scope that includes audited financial statements.
- Can an Enrolled Agent represent me before the IRS?
- Yes. Enrolled Agents have unlimited representation rights before the IRS — the same as CPAs and attorneys. That covers audits, collections, appeals, and any office or examination matter, in any state.
- Do I need a CPA for my small business taxes in Montana?
- Usually not. Most Montana small businesses need clean bookkeeping, proactive tax planning, and accurate tax filings — all of which an Enrolled Agent handles. You typically only need a CPA firm for audited or reviewed financial statements a bank, investor, or regulator specifically requires.
- What's the difference between an EA and a CPA?
- A CPA is licensed by a state board and can perform audits and reviews of financial statements in addition to tax work. An Enrolled Agent is licensed federally by the IRS and specializes in taxation and taxpayer representation. Both can prepare returns and represent clients before the IRS.
- Are Enrolled Agents cheaper than CPA firms?
- Often, yes. EA firms typically carry lower overhead than large CPA firms and pass those savings on. At Marlow Accounting, bookkeeping starts at $300/month and payroll at $300/month — fixed monthly pricing with no hourly meter.
Talk to an Enrolled Agent in Billings
Whether you were searching for a CPA or specifically for an EA, we're happy to help you figure out the right fit — no pressure, no cost.
Marlow Accounting · 1643 24th St W Ste 102, Billings, MT 59102