EA

EA

Offered by Internal Revenue Service (IRS)

An Enrolled Agent (EA) is a federally authorized tax practitioner who may represent taxpayers before the IRS. Unlimited practice rights come from passing...

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EA exam at a glance

Format

Three parts (Individuals; Businesses; Representation, Practices and Procedures). Each part: 100 multiple-choice questions (85 scored + 15 experimental), in three sections with two optional 10-minute breaks.

Duration

3.5 hours of testing time per part (plus tutorial, survey, and breaks)

Delivery

PSI test center or remote online proctoring (U.S.); international remote testing from September 1, 2026

Passing score

500 on a 200–800 scaled scale, per part

Exam cost

$317 USD per part (about $951 for all three), paid when you schedule

Validity

Passed parts remain valid for 3 years; pass all three within that window, then apply for enrollment. EAs renew with IRS continuing education.

Prerequisites

A valid Preparer Tax Identification Number (PTIN). No degree or experience is required to sit the SEE.

About the EA certification

An Enrolled Agent (EA) is a federally authorized tax practitioner who may represent taxpayers before the IRS. Unlimited practice rights come from passing the Special Enrollment Examination (SEE) — or from qualifying IRS experience — plus a background/tax-compliance check and a PTIN.

For the 2026–2027 cycle the SEE moved from Prometric to PSI, the fee rose to $317 per part, scoring is 200–800 with 500 to pass, and U.S. candidates may test at a PSI center or by remote proctoring. The testing window runs July 1, 2026 through February 28, 2027.

Who it’s for: Tax preparers and accountants who want nationwide IRS representation rights without a CPA or law license.

Official exam page· Details verified 2026-08

What the EA exam covers
  • Part 1 — Individuals
  • Part 2 — Businesses
  • Part 3 — Representation, Practices and Procedures
How to study for the EA
  1. 1Obtain or renew your PTIN before scheduling.
  2. 2Study current-year tax law; the SEE updates after each filing season.
  3. 3Pass parts in any order; many candidates start with Part 1 or Part 3.
  4. 4Use IRS publications and a current EA review course — prior-year materials miss law changes.
  5. 5Schedule with PSI (not Prometric) for the 2026–2027 window.
EA — frequently asked questions

Do I need a CPA to become an Enrolled Agent?

No. Passing the three SEE parts (or qualifying IRS experience) plus the IRS suitability check is the path. EAs have unlimited representation rights before the IRS in all 50 states.

What changed for 2026?

PSI replaced Prometric, the fee is $317 per part, remote testing is available in the U.S., each part is three sections with two 10-minute breaks, and the passing score is 500 on a 200–800 scale.