Finance & Accounting
Enrolled Agent (EA)
Enrolled Agent (EA)
Free EA practice questions 82 questions with full answer explanations. No sign-up. Start practice →Overview
The Enrolled Agent (EA) is the highest credential the IRS awards. It gives unlimited rights to represent taxpayers before the IRS - any taxpayer, any tax matter, any IRS office - the same representation rights as a CPA or attorney, but earned through tax expertise rather than a broad accounting licence.
Most people earn it by passing the three-part Special Enrollment Examination (SEE): Part 1 Individuals, Part 2 Businesses, and Part 3 Representation, Practices and Procedures. There is no degree requirement; you need a PTIN to sit the exam and you must pass a background and tax-compliance check before enrolling. It is a federal credential, so it is recognised in every US state, unlike the state-by-state CPA licence.
✓ Who it is for
- Tax preparers who want to represent clients before the IRS, not just file returns
- People who want a tax-focused credential without a degree or 150 college credits
- Bookkeepers and accountants specialising in tax who want a portable federal credential
✕ Who it is not for
- People who need to perform audits or sign attest reports - that requires a CPA licence.
- Those wanting a broad accounting or finance credential rather than a tax specialism.
- Anyone not working in, or planning to enter, US federal tax practice.
Exam structure
| Part 1 - Individuals | Individual income tax: filing status, income, deductions, credits, basis, and related individual topics. 100 questions, 3.5 hours. |
|---|---|
| Part 2 - Businesses | Business entities and their tax: sole proprietorships, partnerships, corporations, trusts, payroll and related business topics. 100 questions, 3.5 hours. |
| Part 3 - Representation, Practices and Procedures | Practice before the IRS: representation, ethics under Circular 230, powers of attorney, examinations, appeals and procedures. 100 questions, 3.5 hours. |
Realistic study time
- Per part ~40-70 hours each
- All three parts ~120-200 hours over 6-12 months
Bars show relative effort, not a guarantee. Your time depends on background and study method.
Turn this into a week-by-week schedule with the Study Plan Generator.
What it really costs
Fees change and vary by region. Confirm the current amount on the official site before you register.
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Salary & career value
Indicative ranges for orientation only - not surveyed data, and not financial or career advice. Sources and date below.
EA pay tracks US tax roles and experience. Indicative US figures: tax preparers with an EA commonly report ~$50k-65k, experienced tax accountants/specialists ~$65k-90k, and senior or managerial tax roles ~$90k-120k+. Self-employed EAs running a tax practice vary widely. Indicative and US-weighted.
Pass rate: Not published. The IRS does not release official SEE pass rates, so any percentage online is an unofficial estimate. Part 2 (Businesses) is widely regarded as the hardest of the three parts.
| Tax Preparer (EA) | ~$50k-65k |
|---|---|
| Tax Accountant / Specialist | ~$60k-85k |
| Senior Tax Accountant | ~$80k-105k |
| Tax Manager | ~$95k-130k |
| Self-employed EA (own practice) | Varies widely |
Other markets (indicative)
| United States | ~$50k-105k by experience |
|---|---|
| Outside the US | Niche; mainly serving US expats and US tax matters |
Jobs that often ask for it:
- Tax Preparer
- Tax Accountant
- Tax Specialist
- Tax Resolution Specialist
- Self-employed Tax Practitioner
Is it worth it?
Worth it if your career is US tax: it grants full IRS representation rights, has no degree requirement, and costs far less than the CPA. It is narrower than the CPA - it is a tax credential, not a general accounting licence - so if you want audit, attest or a broad finance career, the CPA is the wider door.
Not sure this is the right exam for you? Compare your options with the Exam Finder.
Compare EA with other exams
Independent, like-for-like comparisons to help you choose the right one.
What to do next
If you are deciding between a tax specialism and a broader accounting licence, compare the EA vs CPA before you commit.
On exam day
Each part is a 3.5-hour computer-based exam of 100 multiple-choice questions, taken at a PSI test centre or via online proctoring. Seat time is about 4 hours to allow for a tutorial, a survey and two scheduled breaks. With the 2026 move to PSI, the cycle changed: the 2026 window runs from 1 July 2026 to the end of February 2027 for domestic candidates, scheduling opens 1 May 2026, and there is no testing during the March to June 2026 transition. Confirm the current window with the IRS and PSI, as dates can change each year. You may take each part up to four times per testing window.
Keeping your certification
Enrollment is renewed every three years on Form 8554 (scheduled by the last digit of your SSN). You must complete 72 hours of continuing education per cycle, including 6 hours of ethics, with a minimum of 16 hours each year (2 of them ethics).
FAQ
- What is an Enrolled Agent?
- An Enrolled Agent (EA) is a federally authorised tax practitioner empowered by the US Department of the Treasury to represent taxpayers before the IRS. It is the highest credential the IRS awards and carries unlimited representation rights - any taxpayer, any tax matter, any IRS office. EAs earn it either by passing the three-part Special Enrollment Examination or through qualifying former IRS employment, then pass a background and tax-compliance check.
- How hard is the EA exam?
- It is a serious but achievable exam: three parts of 100 multiple-choice questions each, with a scaled passing score of 500 (on a 200-800 scale). The IRS does not publish official pass rates, so treat any percentage you see online as an estimate, not an official figure. Part 2 (Businesses) is widely considered the hardest because it covers many entity types. Most candidates study a few hundred hours across all three parts.
- EA or CPA - which should I choose?
- Choose by scope. The EA is a federal tax credential with full IRS representation rights, no degree requirement, and a lower cost - ideal if your career is tax. The CPA is a broader state accounting licence (audit, attest, reporting) but requires 150 college credit hours. Many tax professionals get the EA first and add the CPA only if they need the wider licence.
- Do I need a degree to become an Enrolled Agent?
- No. There is no education or degree requirement for the EA. You need a PTIN (Preparer Tax Identification Number) to schedule the SEE, then you pass the three parts and a background and tax-compliance check to enrol. This makes it one of the most accessible professional credentials in US finance.
- How long does it take to become an EA?
- Often a few months to a year. You can sit the three SEE parts in any order, and passing scores carry over for up to three years, so you do not have to pass them all at once. Many candidates study and pass over six to twelve months alongside work, then complete enrollment (Form 23) after passing.
- How much does the EA cost?
- The main cost is the SEE exam fee - around 317 US dollars per part, so roughly 950 dollars for all three (confirm current pricing, as fees change). On top of that there is a PTIN fee and a modest enrollment fee, plus optional review materials. It is far cheaper than the CPA, which carries a 150-credit education requirement.
- How do I keep my EA credential?
- Enrolled Agents renew enrollment every three years and must complete 72 hours of continuing education per three-year cycle - including 6 hours of ethics - with a minimum of 16 hours each year (2 of which are ethics). Renewal is done on Form 8554, on a schedule tied to the last digit of your Social Security number.
- Who administers the EA exam now?
- The Special Enrollment Examination is delivered for the IRS by PSI Services, which took over from Prometric effective March 1, 2026. You register and schedule through the PSI website. The IRS sets the content and the requirements; PSI runs the testing.
Related exams
- US CPA (AICPA) - AICPA & CIMA (NASBA)
- CMA (IMA) - IMA (Institute of Management Accountants)
- ACCA Qualification - ACCA
Free study resources
- IRS - Sample SEE questions and answers ↗
- IRS - Become an enrolled agent (steps) ↗
- IRS - Enrolled agents: Frequently asked questions ↗