The Enrolled Agent designation (EA) does not get as much respect as it deserves. Presently just about anybody can prepare tax returns for compensation (The IRS attempt to change that is currently stalled). The situation was the source of some humorous commercials.
If you get audited, though, there are a limited number of people who can represent you before the IRS. In principle, it is a large number – in the 2,000,000 range. In practice, most of the roughly 1.2 million attorneys and roughly 650,000 CPAs who, in principle, could represent you at an audit are really not qualified. Especially some of the attorneys. Just kidding. On a percentage basis, you will do better with the almost 50,000 enrolled agents. Enrolled Agents earn the designation by passing an exam administered by the IRS.