First, what makes you think an Enrolled Agents rate are lower than a CPA?
Second, I agree that a more then competent EA can do the same job as a more than competent CPA. Just competence is not good enough!
Third, there is sometimes a payroll factor (or should be) that an EA doesn't generally do.

Do not go to H & R Block, or LIberty or one of these companies. I correct too many of these returns and they don't ask questions to save a taxpayer money. They're just filling in numbers.

It was never implied that an Enrolled Agent's rates were lower.
What beyond Competence would one require that would differ from an EA to a CPA?
Payroll expertise would not be dictated by the licensing or education between EA or CPA.
Payroll issues on personal tax return are extremely unlikely.

Just filling in numbers is not restricted to H&R block, Liberty etc. You can find that level of preparation at CPA and EA firms as well.

The EA vs CPA designations are generally misunderstood. EA's are Federally licensed (by the IRS) with continuing education related to Taxation only. CPA's are licensed by State boards of Accountancy with continuing education related to general accountancy. Either one may represent in front of the IRS, neither may represent in Tax Court without further licensing.

I see a lot of businesses that report their income on a 1040 paying social security tax on their entire income. They have formed an LLC but have not elected s corp status which
Allow the owner to pay social security tax only on a salary which they be required to take under the reasonable compensation regs. Or the taxpayer may not be aware of simple Ira possibility. My job is to be pro active in helping a taxpayer save taxes and plan for the future. That should the goal of any tax preparer whether they’re a cpa, ea or work at an h & r block

Douglas Meldrum, CPA Phone 763.568.8120

While we debate the credentials of tax people, the nominee for head of IRS is less than stellar.

Trump IRS Pick Billy Long Touts Dubious Tax Expert Credential — ProPublica