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 the Special Enrollment Examination (SEE) — or from qualifying IRS experience — plus a background/tax-compliance check and a PTIN.
EXAM AT A GLANCE
Format
Three parts (Individuals; Businesses; Representation, Practices and Procedures)
Testing time
3.5
hours
Sections
3
Passing score
500
Cost
$317 USD per part (about $951 for all three), paid when you schedule
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Part 1 — Individuals
Part 2 — Businesses
Part 3 — Representation, Practices and Procedures
About the EA credential
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.
- Format
- Each part: 100 multiple-choice questions (85 scored + 15 experimental), in three sections with two optional 10-minute breaks.
- Testing time
- 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
- 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.
Official exam page· Details verified August 2026
Exam details can change. Always confirm current requirements, fees, and exam policies with the certification provider before registering.
How to prepare
01
Obtain or renew your PTIN before scheduling.
02
Study current-year tax law; the SEE updates after each filing season.
03
Pass parts in any order; many candidates start with Part 1 or Part 3.
04
Use IRS publications and a current EA review course — prior-year materials miss law changes.
05
Schedule with PSI (not Prometric) for the 2026–2027 window.
FAQ
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.
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