Three types of professionals have the credentials to represent you before the IRS. Enrolled Agents, Certified Public Accountants, and tax attorneys can all attend audit meetings on your behalf, communicate with the IRS, and negotiate outcomes. You don’t have to face the IRS alone.

Enrolled Agents are federally licensed tax specialists. They earn their credential by passing a comprehensive IRS exam covering individual and business tax law, or by working directly for the IRS for at least five years. Their practice focuses entirely on tax matters, including audits, appeals, and collections. Because tax is their specialty, they often have deep experience with IRS procedures and understand how auditors approach examinations. An Enrolled Agent who handles IRS representation can manage everything from simple correspondence audits to complex examinations.

CPAs can represent you if they’re licensed in your state. Many CPAs focus on tax work, but others specialize in financial statement preparation, auditing company books, or advisory services. If your CPA prepared your return and knows your business, they may be a natural choice. Just confirm they have audit representation experience, not just tax preparation experience.

Tax attorneys handle the most complex situations. If your audit involves potential fraud allegations, criminal exposure, or litigation, an attorney provides legal privilege that accountants cannot. For routine audits of small businesses, an attorney is often more expensive than necessary.

What matters most is finding someone who has actually handled audits before. Credentials authorize representation, but experience determines outcomes. Ask how many audits they’ve handled in the past year. Ask about audits similar to yours. A professional who represents businesses in audits regularly knows what documentation the IRS wants, how to present your position, and when to push back versus when to concede.

Industry knowledge helps too. An auditor examining a contractor’s books will ask different questions than one examining a retail business. If your representative understands how your industry operates, they can explain your records in context rather than just handing over documents and hoping for the best.

The biggest mistake business owners make is trying to handle the audit themselves. The IRS sends a notice, and you think you’ll just answer their questions and clear things up. But IRS examiners are trained to find discrepancies. Every answer you give can lead to more questions. Every document you provide can open new areas of inquiry. Professionals know what to provide and what not to volunteer.

Good small business bookkeeping keeps your records organized so audits go more smoothly when they happen. But when the notice arrives, you want someone in your corner who handles audits regularly. Find representation before responding to the IRS. Don’t call them back yourself. Don’t send documents on your own. Let your representative make first contact and control the process from the start.