Credentials


Accredited Business Accountant (ABA):

The ABA is a trademarked designation for Accreditation in Accountancy. This credential is given by the Accreditation Council for Accountancy and Taxation (ACAT). The ABA credential demonstrates that the credential holder has a thorough knowledge and proficiency in financial accounting, financial reporting, financial statement preparation, taxation, managerial accounting, business law, and ethics for small- to medium-sized businesses.

The credential is earned by passing a comprehensive examination that tests the technical proficiency of candidates. The exam covers financial accounting, financial reporting, financial statement preparation, taxation, business consulting services, business law and ethics. Emphasis is on a practical approach to public accounting.

An ABA credential holder is required to complete 120 hours of continuing professional education every three years.

More information is available at http://www.acatcredentials.org/ACAT/Home/


Enrolled Agent (EA):

An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by passing a three-part comprehensive IRS test covering individual and business tax returns. Enrolled agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing professional education every three years.


Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.

More information is available at http://www.irs.gov/Tax-Professionals/Enrolled-Agents/Enrolled-Agent-Information

Mark Nelson Sr is both an Accredited Business Accountant and Enrolled Agent.

Mark Nelson Jr is an Enrolled Agent.