米国税理士 (EA)

米国税理士 (Enrolled Agent, EA) とは、アメリカ国税庁 (IRS)による国家試験に合格し、納税者に代わって IRS に対する税務関連業務を行うことを公的に認められた税務の専門家です。
An enrolled agent is a federally authorized tax practitioner empowered by the U.S. Department of the Treasury to represent taxpayers before the IRS.
Enrolled Agents are the only federally-licensed tax practitioners who specialize in taxation and also have unlimited rights to represent taxpayers before the IRS. Enrolled Agents are required to complete many hours of continuing education each year to ensure they are up-to-date on the constantly changing tax code and must abide by a code of ethics. When you need a true tax professional, see an enrolled agent.
Link:Enrolled Agent とは? （NAEA)IRS: Understanding Tax Return preparer Credentials(税務資格者の種類）