The Enrolled Agent (EA) exam, also known as the Special Enrollment Examination (SEE), is a comprehensive test that assesses the knowledge and competency of individuals seeking to become enrolled agents.
But if you’re reading this article, then you already know that.
And you’re probably a tax professional looking to become authorized to represent taxpayers before the Internal Revenue Service (IRS). If so, you’ll need to be well-versed in tax law, tax preparation, and other tax-related matters.
To prove that you are, you’ll need to pass the Enrolled Agent exam (EA exam.)
In this article, we will delve into the various aspects of the EA exam. This includes pass rates, exam structure, study materials, and strategies to increase your chances of success.
But first, let’s get to what you’re probably looking for: past EA exam pass rates that show how well former EA candidates have faired on the Enrolled Agent exam.
EA Exam Pass Rates
| Section | Prometric-era 2024-2025 |
|---|---|
| Part 1 (Individuals) | 58% |
| Part 2 (Business) | 71% |
| Part 3 (Representation, Practices, and Procedures) | 70% |
Enrolled Agent Pass Rate and Factors Affecting Success
The IRS does not publish official SEE pass rates. The table above is the latest Prometric-era testing year (2024-2025) compiled by review providers: Part 1 58%, Part 2 71%, Part 3 70%. PSI Services took over delivery in 2026, so a PSI-era rate is not out yet. Scoring and scheduling: the IRS enrolled agent FAQ.
It is important to note that the EA exam is considered a difficult test, requiring a comprehensive understanding of the tax code, tax calculation, and tax formulas. However, with the right preparation and study approach, you can increase the likelihood that you will become an enrolled agent.
Another selling point for the Enrolled Agent Exam is that when compared to the CPA and CMA exams, EA exam results are usually much higher. For this reason, many of those who deal with personal tax compliance, tax return preparation, tax calculation or tax computation, and various tax entities choose to become EA candidates rather than sitting for the CPA and CMA exams.
Understanding the Enrolled Agent Exam
Now that you know how past EA candidates have fared after paying their examination fee and applying to become an Enrolled agent, it’s time to learn more about the actual exam.
The Enrolled Agent exam is divided into three parts: Part 1 (Individuals), Part 2 (Businesses), and Part 3 (Representation, Practice, and Procedures). Each part focuses on different areas of tax law and covers a wide range of topics related to tax compliance, tax preparation, and representation.
PSI Services delivers the SEE as of March 2026 (Prometric no longer administers it). Each part is 100 multiple-choice questions (85 scored, 15 experimental) in 3.5 hours. The passing scaled score is 500 on a 200 to 800 scale. Passing parts carry for 3 years from the date you passed that part. Details: become an enrolled agent.
Preparing for the EA Exam
To prepare for the EA exam, candidates can utilize a variety of study materials and resources. From practice exam problems to study books and tutoring, to prepare properly for the real exam, you’ll need to put in the work.
Many EA review courses cover the exam topics, with practice exams and a simulated test environment that mimics the real appointment.
Most candidates who invest in EA courses find that their test results are higher than those who don’t. The likelihood of having to pay another test fee and take the Enrolled Agent exam again is also reduced.
In fact, research consistently shows that those who use test prep for the Enrolled Agent exam, CPA exam, and other certification tests for financial professionals are much more likely to pass. Period.
Practice exams are particularly helpful in familiarizing candidates with the format and structure of the exam. They also allow candidates to gauge their knowledge and identify areas where they need to improve. Some review courses even offer access to previous exam questions, giving candidates the opportunity to practice with questions that have appeared in prior years.
Additionally, candidates can refer to IRS publications, the Internal Revenue Code, and other relevant tax resources to enhance their understanding of tax law and its application. This ensures that they are well-prepared for questions that may require reference to specific tax provisions or regulations.
Strategies for Success
To increase the likelihood of passing the EA exam, it is essential to approach the studying process strategically. Here are some tips that can help candidates prepare effectively:
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Create a study plan: Develop a study schedule that allows for systematic coverage of the exam material. Allocate sufficient time to each part of the exam, focusing on your weaker areas while reinforcing your strengths.
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Utilize review courses: Enroll in a reputable EA review course that provides comprehensive study materials, practice exams, and expert guidance. These courses can offer valuable insights and help you navigate through the exam topics efficiently.
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Practice with sample test questions: Work through sample test questions to familiarize yourself with the types of questions asked and the level of complexity. This will help you build confidence and improve your ability to analyze and solve problems within the given time constraints.
You can start with the EA sample test questions I put together.
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Simulate test conditions: When taking practice exams, replicate the test conditions as closely as possible. Find a quiet environment, time yourself, and avoid
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Focus on weak areas: Identify the areas where you struggle the most and allocate extra time to studying those topics. Understanding and reinforcing your weak areas will help you build a well-rounded knowledge base and increase your overall chances of success.
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Join study groups or online forums: Engaging with fellow candidates can provide additional support and insights. Participating in study groups or online forums allows you to discuss challenging topics, share study materials, and learn from others’ experiences.
7. Take advantage of exam resources: Familiarize yourself with the resources provided during the exam, such as the Internal Revenue Code, IRS publications, and relevant forms. Understanding how to navigate and utilize these resources effectively can be beneficial during the exam.
8. Stay updated on tax law changes: Tax laws and regulations are subject to frequent changes. Stay informed about the latest updates and revisions to ensure your knowledge aligns with the most current tax requirements. This can be achieved through regular reading of tax news, attending seminars, or participating in professional development programs.
Before You Enroll
A structured review course makes this plan easier to follow. If you go with Becker, look over the current Becker EA discounts first.
Test Day and Beyond
On the day of the exam, ensure that you arrive at the test center well-prepared. This is one way to ensure that you receive a passing score on your EA exam.
Double-check your appointment date and time, and consider taking some time off before the exam to relax and clear your mind. Remember to bring the necessary identification documents and arrive early to avoid any last-minute stress.
After answering all of the EA exam questions, it will be time to patiently await your test results. If the patient part is even possible!
The IRS provides scaled scores and a score report that indicates your performance in each exam part. If you do not pass a particular part, you can retake that section separately without needing to repeat the entire exam.
Final Thoughts
Becoming an Enrolled Agent is a significant achievement for tax professionals seeking to specialize in tax compliance, representation, and personal tax preparation. The EA exam, with its multiple parts and rigorous content, tests candidates’ knowledge of tax law and their ability to apply it effectively.
While the exam is challenging, diligent preparation, strategic study approaches, and utilization of available resources can significantly increase your chances of success. By focusing on your weak areas, practicing with sample test questions, and familiarizing yourself with the exam format and resources, you can approach the EA exam with confidence and strive for a favorable pass rate.
Remember, becoming an Enrolled Agent requires dedication, perseverance, and a commitment to maintaining a high level of tax expertise. By preparing properly and adopting effective study strategies, you can position yourself for success in the EA exam and embark on a rewarding career as a knowledgeable and trusted tax professional.
Enrolled Agent Exam Pass Rate FAQs
Have pressing questions about the EA exam? Here are some questions that current and future Enrolled Agents have asked.
Is the Enrolled Agent exam easier than CPA exam?
The difficulty level of exams can vary depending on individual perspectives and experiences. Comparing the Enrolled Agent (EA) exam to the Certified Public Accountant (CPA) exam, it is generally considered that the CPA exam is more comprehensive and rigorous.
What percentage do you need to pass Enrolled Agent exam?
Pass all 3 SEE parts. Credit for a passed part lasts 3 years from that pass date, not a 2-year clock. Each part is 100 questions in 3.5 hours. The passing scaled score is 500 (range 200 to 800), not the old Prometric 105 scale. Source: the IRS EA FAQ.
Which part of the EA exam is the easiest?
Part 3 had the highest Prometric-era 2024-2025 rate of the three parts at 70%, so about 30% still did not pass it. Prep still matters.
Which EA exam is hardest?
Part 1 (Individuals), not “part 1 of the business,” has had the lowest Prometric-era rate in recent years. For 2024-2025 that figure was 58%.
Bryce Welker is a dynamic speaker, expert blogger, and founder of over 20 test prep websites. He shares his knowledge on Forbes, Inc.com, and Entreprenuer.com, empowering readers to boost their careers. With his help, countless students and professionals have passed certification exams and achieved their dreams. Whether you’re seeking career advancement or educational success, Bryce Welker is the ultimate guide to help you get there.
