CPA vs CMA vs EA: which US credential should you choose?
Choose the CPA for audit, reporting and global accounting careers, the CMA for management accounting, FP&A and finance leadership, and the EA for US tax and IRS representation. The EA is the quickest and has no degree requirement.
CPA (US)
Four exams: three Core (FAR, AUD, REG) and one Discipline (BAR, ISC or TCP). Four hours each; 75 to pass on a 0–99 scale. Best for audit, reporting and controllership.
CMA (US)
Two parts, four hours each: 100 multiple-choice questions and two essays. 360 to pass out of 500. Best for FP&A, cost and management accounting, and the CFO track.
Enrolled Agent (EA)
Three parts, 3.5 hours each, 100 multiple-choice questions. 105 to pass on a 40–130 scale. Best for US tax and representing taxpayers before the IRS.
Which is easiest?
The EA is generally the shortest path. The CPA is the broadest and longest. Difficulty depends on your background, not only the exam.
Can you do more than one?
Yes. Many professionals add the CMA or EA after the CPA, or start with the one nearest their current job. One platform covering all three can simplify this.
Frequently asked questions
Which has the best salary growth?
It depends on role, employer and country. Choose by the career you want, then check job postings in your market.
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