Professionals in the tax field who want to work for the federal government are required to take and pass the Enrolled Agent (EA) exam. The Internal Revenue Service (IRS) recognizes the EA certificate as one of the most distinguished credentials in the taxation field. If you want to go further in your career, launch your own tax practice, or represent clients before the Internal Revenue Service, passing the EA exam is a must.
Eligibility, exam style, study strategies, costs, and the benefits of becoming an enrolled agent are all discussed in this comprehensive guide on the EA test.
What is the EA Exam?
The EA test, which was formerly called the Special Enrollment Examination (SEE), is given by the IRS to applicants in order to gauge their knowledge and competence with regard to U.S. tax laws. If you pass all three parts of the EA exam, the IRS will grant you Enrolled Agent status. This status lets you represent taxpayers in audits, collections, and appeals.
Unlike licenses to practice law or certified public accountants, the EA credential is recognized nationwide. This increases its appeal for tax professionals seeking mobility and influence from the government.
Who Must Take the EA Exam?
If you’re looking to:
-
Professional tax preparers seek official recognition of their skills and expertise.
-
Professional accountants interested in taxation
-
Ideally, bookkeepers would broaden the range of services they provide.
-
Those who work in finance would want the IRS to represent them.
-
Individuals who have worked for the IRS before
Anyone seeking to provide tax representation or advise services would greatly benefit from passing the EA exam.
Things Needed to Pass the EA Test
Officially, no formal education nor work experience is required to take the EA exam. Applicants are required to have the Preparer Tax Identification Number (PTIN), which is issued by the IRS. Some candidates may have experience in accounting or tax preparation, but it is not required.
Since it is possible to seek the EA certification even without a bachelor’s degree or accounting expertise, it is one of the most accessible tax qualifications that are available.
The Framework of the EA Test
Each of the EA test’s three parts addresses a different subset of tax law:
People (Section 1)
-
Income and assets
-
Deductions and credits
-
Taxation of individuals
-
Customized reimbursements
Second Section: Businesses
-
Business income, expenditures, and tax deductions
-
Partnership and company taxes
-
Tailored refunds for businesses
Third Section: Methods, Policies, and Representation
-
Code of conduct for professionals
-
Confidentiality and Responsibilities of an IRS Representative
-
Processes for reviewing and disputing
There are three and a half hours allotted to each segment of the exam, and there are one hundred multiple-choice questions. There is no set order in which you must complete the three parts; nevertheless, they must all be completed within two years.
When and Where You Can Take the EA Exam
The EA exam is administered by Prometric, a global testing company, on behalf of the IRS. The exam is typically available from May 1st to February 28th, with a period of inaccessibility for test changes in March and April.
Online proctoring or scheduling the exam in one of Prometric’s testing centers are options for applicants when they are available.
Pricing for the EA Test
As of 2025, the fee for each segment of the EA exam is $206, and it has to be paid when booking the test. Because it is broken into three parts, the total cost of the exam is around $618.
On top of the test fee, most candidates additionally pay for EA prep courses, which may cost $300 to $1,200 (or more, depending on the program).
Methods to Master the EA Exam
If you want to pass the EA exam, you need to put in the time and effort to brush up on IRS tax regulations. To achieve your goals, consider the following advice:
1. Choose an Excellent Course to Prepare for the EA Exam
The best way to be ready for the EA exam is to sign up for a reputable test prep course. Typical components of such courses include:
-
Online classes
-
Questions for practice
-
Assessment models
-
Resources for learning and course materials
Some of the top providers are Gleim, Surgent, Becker, and Fast Forward Academy.
2. Make a Study Routine
Dedicate a certain amount of time per week to studying. Part 2 (Businesses) is often the most challenging, and most candidates spend 100-150 hours preparing for it.
3. Get Some Test Experience
Taking practice exams could help you acquire a sense of the test’s format and pace. They are also useful for identifying problem regions.
4. Keep an Eye on IRS Newsletters
Competence in reading and understanding IRS publications (e.g., Pubs. 17, 463, and 535) may be an asset on the exam.
5. Stay Updated on Tax Law Changes
To accommodate for changes to tax laws, the EA test is updated annually. Make sure that the study guides you’re utilizing are current with the exam year.
Minimum Required Score for the EA Exam
Each segment of the EA exam has a passing score between 40 and 130, with a passing score of 105 overall. In most cases, you will get your findings promptly upon completion of the exam.
After a 24-hour waiting period, you may try again with a different section if you don’t pass the first time. You are allowed unlimited retakes of any element of the test within the allotted time, but you are required to pass all three parts within a two-year period.
Why Becoming an Enrolled Agent Is Beneficial
Becoming an Enrolled Agent opens up a world of professional and financial opportunities:
First, the Limitless Right to Represent
When it comes to audits, collections, and appeals, EAs have unfettered authority over uncredentialed tax preparers.
2. Acknowledgment on a National Scale
Freedom of movement is provided by the EA certificate, which is accepted by all 50 states.
3. EA Certification Increases Earning Potential
EA certification increases earning potential by 15% to 30% compared to non-certified professionals, particularly during tax season.
4. Advancement in One’s Career
Having an EA on staff is highly prized by accounting and tax firms. Possible results include promotions, management roles, or even the chance to start your own practice.
5. Ways to Continue Learning
Maintaining one’s EA accreditation requires 72 hours of continuing education every three years to keep one’s expertise current.
Examination Comparison: AFSP, CPA, and EA
Among the several professional tax certifications, the EA stands out for the reasons given below:
Credential | National License | Right to Represent | Education Requirement | Exam Structure |
---|---|---|---|---|
EA | Yes | Unlimited | None | 3 Separate Parts |
CPA | No, varies by state | Limited (unless also EA) | Undergraduate Degree | 4 Parts |
AFSP | No | No Rights to Represent | Annual Filing Season Program | Annual Review |
For those just concerned with taxes and representation, the EA certificate might be the most flexible and simplest option.
Mistakes People Make When Studying for the EA Exam Part 2
-
Don’t let the complexity of company taxes prevent you from understanding them.
-
Stay Away from IRS Resources: Familiarize yourself with the actual IRS forms and instructions.
-
If you want to be confident and on time, you must disregard practice examinations.
-
Rushing at the last minute: The EA exam includes a lot of material, so study widely.
Last Thoughts With Respect to the EA Test
A highly regarded and financially rewarding career in tax preparation and representation is within reach for those who pass the EA exam. With no prerequisite coursework and full federal power at your fingertips, being an Enrolled Agent is one of the best career moves you can make in the tax and accounting industry.
If you are committed to further your career in this field, you should begin preparing for the EA exam immediately. Achieving the goal of becoming an Enrolled Agent is both rewarding and doable with dedication, a structured study plan, and the right resources.