These questions are divided into different sections based on the subject matter, and each section has its own set of questions. The third and final part of the Enrolled Agent Exam, known as the “Representation, Practices, and Procedures” section, is your last hurdle in becoming an Enrolled Agent. This part assesses your ability to represent clients before the IRS and covers a wide range of ethical and procedural topics. The Special Enrollment Examination (SEE) – commonly known as the Enrolled Agent (EA) exam – is what stands between you income summary and fellow tax professionals seeking the prestigious Enrolled Agent designation. You can download a copy of the current examination program booklet, which provides general information and suggested readings.

Pass Rate

The IRS EA exam is a comprehensive three-part test that tax preparers must pass in order to become an IRS Enrolled Agent. After tax preparers pass all three Enrolled Agent exams and complete the other requirements (there aren’t many!), the IRS distinguishes them with the EA designation. It signals a high level of expertise and allows them to practice before the IRS. Bryce Welker is a dynamic speaker, expert blogger, and founder of over 20 test prep websites.

What is a scaled score system? How can I determine my score? (reviewed Oct. 19,

• After you pass all three examinations, you must apply for enrollment within one year.
• Scheduling is now available for an exam appointment for the May 1, 2025–Feb.
• Learning how to study for the EA Exam should begin with a realistic plan.
• While the exam fees are non-refundable, rescheduling is possible, provided the candidate adheres to Prometric’s rescheduling policies.
• Each of the three EA exam parts have 100 multiple-choice questions and a 3.5-hour testing time.

If you find one of these formats more challenging while you are studying and taking practice exams, you should spend additional time to improve your chances of doing well on the test. You will be required to pay this fee when you schedule your examinations. Becker has prepared nearly 2 million professionals and partners with over 2,900 accounting firms, alliances, corporations, government agencies, and universities. Becker’s EA Exam Review is built by EA curriculum experts and taught by Enrolled Agents. Becker’s EA Essentials 3-part review course fits into busy schedules by providing the essential study material needed to pass the Special Enrollment Exam. Your exam results are typically available immediately upon completion of the test.

Enrolled Agent Exam Cost

If you receive a score of 105 or higher, the computer will reveal a “passing” credential. This means you can jump right into review for the next part of the EA Exam. You are responsible for pacing yourself and making sure you have enough time to complete the exam. One of Becker’s tips to pass the SEE Exam is learning to spend no longer than about 1.8 minutes answering each question. This will give you enough time to complete all 100 questions, with 30 minutes extra to review your answers. After completing the first question, consisting of 50 questions, you’ll be prompted to take a 15 minute break.

Please be aware, the privacy policy may differ on the third-party website. Adtalem Global Education is not responsible for the security, contents and accuracy of any information provided on the third-party website. Note that the website may still be a third-party website even the format is similar to the Becker.com website. If you fail, the computer will show your score (from ), as well as a diagnostic indicator for each concept area of the exam. This is meant to help you understand where you should focus your study and better prepare for success when retaking the exam.

Exams are administered at Prometric test centers and are taken on a computer. There are test centers in most major cities in the US and are open throughout the week, with some locations open on Saturdays and Sundays. The How to Start a Bookkeeping Business Enrolled Agent exam is taken by candidates who wish to become Enrolled Agents. You must apply for enrollment within one year of the date you passed the third examination part. The scoring methodology was determined by the IRS following a scoring study. A panel of subject matter experts composed of Enrolled Agents and IRS representatives established a passing score for a candidate who meets the minimum qualifications to be an Enrolled Agent.

Education & Events

Proctors will ensure it aligns with the personal information you supplied when you registered for the exam. If you pass an exam section, you will not receive a numerical score for that part. Instead, Prometric will evaluate your level of proficiency with the taxation concepts tested in that section. You do not need any particular type or amount of professional experience if you elect to certify by examination. If you choose to become certified through experience, you must meet the standards laid out in Treasury Department Circular 230.

The three parts of the EA exam cover individual taxes, business taxes, and representation, practice, and procedures. This includes a criminal background check and tax compliance check to make sure you meet the IRS’s standard and they can feel good about listing you on their public directory of tax return preparers. Each exam part covers major topics the IRS calls “domains.” The IRS releases Exam Content Outlines Opens in new window detailing these domains and the content tested in them. We’ve broken down the domains tested per part, the approximate number of questions per domain, and the percent of the exam covered by each domain. If you pass a part, you won’t have to retake it when the latest tax law becomes testable unless you aren’t able to pass all three parts within the 2-year carryover period. You will know if you passed or failed each part of the exam as soon as you complete it.

• Make the most of your prep time by understanding how to study for the Enrolled Agent Exam.
• Prometric has released data on EA Exam pass rates for the past three years.
• Unlike lawyers or CPAs who are licensed by individual states, EAs are free to practice anywhere in the country.
• The Enrolled Agent exam is taken by candidates who wish to become Enrolled Agents.
• You’ll be able to leave the testing room and access your locker, the restroom, etc.
• Employers view a passing score on the EA Exam as a strong indicator of your expertise in tax-related matters.
• But to earn this credential, you first need to pass the IRS’s Special Enrollment Exam, more often called the Enrolled Agent Exam.

Instead, it suggests that, with adequate preparation, you can achieve a passing score. The table below presents the pass rate for each part of the exam for the last 5 years. After you pass all three examinations, you must apply for enrollment within one year. Gleim EA Review also supplies candidates with free EA exam practice questions for each exam part. These questions reveal your strengths and weaknesses with the exam content by demonstrating the EA exam difficulty levels. You can see where to focus your studies when you review the detailed answer explanations and topical score breakdown included with these questions.