If you’re an accountant looking to advance your career, earning your Enrolled Agent (EA) credential might be the perfect next step. EAs can represent any organization or individual nationwide in their tax issues before the IRS, opening an abundance of job opportunities.
To become an Enrolled Agent, however, you must pass the IRS’s Special Enrollment Examination (SEE), also known as the EA Exam. Before diving in to begin your exam prep, you’ll want to know: is the Enrolled Agent Exam difficult?
What is the Enrolled Agent Exam?
The Enrolled Agent Exam is the standardized test that EA candidates must pass to earn their credential. Passing the EA Exam proves readiness and ability to represent clients in their tax issues before the IRS.
The exam consists of three separately taken parts, each of 100 multiple choice questions:
- Individual
- Business
- Representation, Practice, and Procedures
You must pass all EA Exam parts to apply for your Enrolled Agent credential. Because it focuses specifically on tax subjects, rather than covering broader accounting topics, like the CPA Exam does, most find it much more accessible—especially to those who already work in tax-related areas. Likewise, with only multiple-choice questions, candidates avoid open-ended and task-based simulation questions. That said, passing the EA Exam still requires time, dedicated study, and expert guidance.
EA Exam pass rate
The IRS-contracted testing center, Prometric, released these EA Exam pass rates for 2023-2024:
Exam Part | Exam Topic | Pass Rate |
| Part 1 | Individuals | 56% |
| Part 2 | Business | 67% |
| Part 3 | Representation, Practices, and Procedures | 70% |
It’s important to note that not everyone who takes one exam part takes the other two, and the pass rates from one part can’t be reliably compared to another. For example, the pass rate is lower for SEE 1, but nearly double the number of candidates take this exam compared to SEE 2 and SEE 3.1
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How long to study for the EA Exam
When you're asking, "is the EA Exam difficult?" you're probably wondering how much time it takes to study. Each candidate will need a different amount of time to study for the Enrolled Agent Exam, based on how much knowledge and experience she/he has in the exam subjects. Becker recommends the following as a general guide to ensure that you’re ready on exam day:
Exam Part | Study Hours |
| Part 1 | 70-90 hours |
| Part 2 | 80-100 hours |
| Part 3 | 60-80 hours |
| TOTAL | 210-270 hours |
Study tips for the Enrolled Agent Exam
We put together a list of 10 tips to pass the SEE Exam. This list includes tips for before you take the exam, as well as advice for exam day success.
Remember:
- Define your goal.
- Prioritize study time.
- Prepare for the EA Exam with a review partner.
- Tackle one EA Exam part at a time.
- Practice multiple choice questions.
- Time yourself.
- Learn about the testing environment.
- Get plenty of sleep.
- Get to the testing center early.
- Stay calm.
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- https://www.prometric.com/sites/default/files/2024-03/ResultsReportedforSpecialEnrollmentExaminations_3.2024_0.pdf