# Enrolled Agent Exam [Part 3] 43, Declaration of Representative and Eligibility

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-43-declaration-of-representative-and-eligibility
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-43-declaration-of-representative-and-eligibility.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-09-17T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/28dccbbf-2a16-4329-aedd-14228c65a7fc.mp3
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Duration seconds: 179

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - That the Declaration of Representative on Form 2848 is a sworn statement, made under penalty of perjury, concerning an individual's eligibility to practice before the IRS. - How to identify the correct designation code for different types of representatives, such as Enrolled Agents, CPAs, and attorneys. - The specific, limited representation rights granted to unenrolled return preparers and the common exam scenarios testing these limitations. - The critical requirement that students in tax clinics must be under the direct supervision of a qualified practitioner to represent taxpayers. - The severe consequences of making a false declaration, including violations of Circular 230, monetary penalties, and potential disbarment. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

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## Transcript

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