A complete guide to the Enrolled Agent Exam

Whether you want to advance your accounting career, expand your tax preparation and representation services, or increase your earning potential, earning your Enrolled Agent credential opens the door to these opportunities. But to earn this credential, you first need to pass the IRS's Special Enrollment Exam, more often called the Enrolled Agent Exam. Find all the details you need to know about the Enrolled Agent Exam and prepare for success as you journey toward getting your credential. 

Table of contents

1. What is an Enrolled Agent?
2. How to become an Enrolled Agent?
3. Enrolled Agent Exam overview
4. Taking the Enrolled Agent Exam

5. Passing the Enrolled Agent Exam

    

What is an Enrolled Agent? 

An Enrolled Agent (EA) is a tax professional who has the legal authorization to represent clients with their tax issues before the IRS. This may involve defending a tax return, assisting a client during an audit, or even representing them in an appeal. Enrolled Agent is the highest credential awarded by the IRS and allows you to practice in all 50 states and territories, without limitation on who you can represent. 

How to become an Enrolled Agent 

Becoming an Enrolled Agent is more accessible than you may realize. How quickly you go through the process depends greatly on your current tax knowledge and experience. It only takes most people between three months to a year to pass the EA Exam and become fully credentialed.¹²³ 

These are the basic steps: 

1. Get your Preparer Tax Identification Number (PTIN) from the IRS website. 
2. Pass the Enrolled Agent Exam 

3. Submit your application, including a “suitability check” (criminal background check + tax investigation) to the IRS. 

    

The Enrolled Agent Exam is a three-part exam designed to test a candidate's ability to provide tax representation services before the IRS.

Enrolled Agent Exam overview 

Passing the EA Exam is the biggest obstacle to becoming an Enrolled Agent, but it's certainly not impossible. This is a comprehensive test where candidates prove their readiness to represent all types of clients in their tax issues. It consists of three separately taken parts, each covering a different set of tax-related topics.

EA Exam content

The three parts of the EA exam cover individual taxes, business taxes, and representation, practice, and procedures. 

Part 1: Individual

• Preliminary Work with Taxpayer Data 
• Income and Assets
• Deductions and credits
• Taxation
• Advising the Individual Taxpayer
• Specialized Returns for Individuals

Part 2: Business

• Business Entities and Considerations
• Business Tax Preparation
• Specialized Returns and Taxpayers

Part 3: Representation, Practice, and Procedures

• Practices and Procedures
• Representation before the IRS
• Specific Areas of Representation
• Filing Process

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Enrolled Agent Exam format

Each exam part has 100 multiple-choice questions, split into two sections of 50 questions each. Only 85 of these questions are scored, while the remaining 15 are termed "experimental questions," covering topics that may later be integrated into the scored questions of the exam. However, you do not know which questions are scored and which are experimental and should answer all 100 questions to the best of your ability. 

There are three types of multiple-choice questions that you will see on the EA Exam: 

Direct questions: As the name suggests, you're asked a clear question and must choose the correct answer from the choices provided. 

Which of the following entities are required to file Form 709, United States gift tax return?

a. An individual
b. An estate or trust
c. A corporation 
d. All of the above

Incomplete sentence: You're asked a question in which the choices complete the provided statement. 

Supplemental wages are compensation paid in addition to an employee's regular wages. They do NOT include payments for: 

a. Accumulated sick leave
b. Moving expenses (non-military)
c. Vacation pay
d. Travel reimbursements paid at Federal Government per diem rate

All of the following except: You're asked a question in which all the provided responses are correct except one, and you must choose the incorrect choice. 

There are five tests which must be met for a child to be a qualifying child. Which of the following is NOT a requirement?

a. Residency test
b. Relationship test
c. Disability test
d. Join Return test

How long should I study for the Enrolled Agent Exam?

EA candidates schedule and sit for each EA Exam part separately. Becker recommends you block out the following times for each part of the exam. 

Taking the Enrolled Agent Exam 

When is the Enrolled Agent Exam given?

The EA Exam testing window is open from May through February each year. Testing is closed during March and April for updates. 

How to register for the Enrolled Agent Exam

To register for the EA Exam, you need to create an online account with Prometric, using your PTIN and personal details. 

Once you've created your Prometric profile, use your account dashboard to find your closest testing center (located in most metropolitan areas nationwide) and schedule, pay for, and manage your testing appointments. 

Enrolled Agent Exam testing environment

The IRS's testing partner, Prometric⁴ offers testing centers that provide all candidates with a standard digital environment to take the EA Exam. You should arrive at the testing center 30 minutes early to present your identification and store your belongings in an assigned locker. You'll then pass through a metal detector to enter the testing room and sit for the exam. 

You're not allowed to bring any notes or study materials with you to the exam. Phones and electronic devices are also prohibited, even during breaks. Prometric provides a detailed list of testing center regulations⁵ that we recommend you review before exam day.

Enrolled Agent Exam time limit

You have three and a half hours (210 minutes) to complete both exam sections — a total of 100 questions. 

After completing the first question, consisting of 50 questions, you'll be prompted to take a 15 minute break. If you choose to take this break, your exam timer will stop. You'll be able to leave the testing room and access your locker, the restroom, etc. However, you will not be able to access the questions from section one after returning from break. 

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. 

Passing the Enrolled Agent Exam

How is the Enrolled Agent Exam scored?

The EA Exam is graded on a scaled scoring system from 40-130 points. You need a score of at least 105 to pass. 

How long does it take to get my EA Exam results?

You will receive your results immediately after you complete the exam.

What happens when I pass the EA Exam?

If you receive a score of 105 or higher, the computer will reveal a "passing" credential. Congratulations! This means you can jump right into review for the next part of the EA Exam.

What if I fail the EA Exam?

If you fail, the computer will show your score (from 40-104), 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. 

The diagnostic indicator will reveal one of three levels:

1. Weak: Seek guidance and study in this area
2. Marginal: You may consider additional study in this area
3. Strong: You demonstrated a good understanding in this area

You must retake and pass any failed exam parts before applying for enrollment. You can take each exam part up to four times within a single testing window. If you still haven't passed, you can take it again in the next testing window. However, passing scores are only valid for three calendar years before they expire⁶. If you struggle to pass a certain section, consider a more stringent study program with top-notch academic support. 

Enrolled Agent Exam pass rate

Prometric has released data on EA Exam pass rates for the past three years. However, it's important to note that not everyone who takes one exam part takes the other two, and the pass rates therefore can't be reliably compared to one another. For example, the number of candidates who take SEE 1 is nearly twice the number of those taking SEE 2 and SEE 3⁷. 

With that in mind, these are the EA Exam 2023-2024 pass rates: 

The best way to increase your ability to succeed on all EA Exam parts is by following a comprehensive review course. 

How many times can I take the Enrolled Agent Exam?

You can take each exam part up to four times within a single testing window. If you still haven't passed, you can take it again in the next testing window; however, passing scores are only valid for three calendar years before they expire⁸.