Licensed Public Accountant 11.  "Licensed public accountant" means a person licensed by the Iowa Professional Licensing Division who does not hold a certificate as a certified public accountant under this chapter, and who offers to perform or performs for the public any of the following services: a.  Records financial transactions in books of record. b.  Makes adjustments of financial transactions in books of record. c.  Makes trial balances from books of record. d.  Prepares internal verification and analysis of books or accounts of original entry. e.  Prepares financial statements, schedules, or reports. f.  Devises and installs systems or methods of bookkeeping, internal controls of financial data, or the recording of financial data. g.  Prepares compilations http://www.state.ia.us/government/com/prof/account/home.html

Federally Authorized Tax Practitioner/Enrolled Agent An enrolled agent is a person who has earned the privilege of practicing, that is, representing taxpayers, before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are  unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can practice before. http://www.irs.gov/taxpros/agents/article/0,,id=123371,00.html

IRS Electronic Tax Return Orginator Tax professionals who are accepted into the electronic filing program are called "Authorized IRS e-file Providers." They are the Electronic Return Originator (ERO) who transmits tax return information to the IRS. http://www.irs.gov/efile/article/0,,id=118449,00.html#Q1