A free Enrolled Agent cheat sheet: the three SEE parts, questions per part, the 500 passing score, the PTIN requirement and the 72-hour CPE renewal.
By The Exam Atlas Editorial Team · Verified 2026-06-07
A final-revision summary of the Enrolled Agent (SEE) exam and the credential. Study aid only.
The three parts
Part
Title
Focus
Part 1
Individuals
Individual income tax
Part 2
Businesses
Entity taxation + payroll (hardest)
Part 3
Representation, Practices and Procedures
Circular 230, practice before the IRS
Format and scoring
Item
Detail
Questions per part
100 multiple-choice (85 scored, 15 experimental)
Time per part
3.5 hours (about 4 hours seat time)
Scale
200 to 800
Passing score
500
Order
Any order; passing scores carry over up to 3 years
Attempts
Up to 4 per part per testing window
How to qualify and enrol
Requirement
Detail
PTIN
Required before scheduling the exam
Exam
Pass all three SEE parts
Enrollment
Apply on Form 23
Background
Pass a background and tax-compliance check
Renewal (after enrolling)
Requirement
Detail
Renewal cycle
Every 3 years on Form 8554 (by last digit of SSN)
Continuing education
72 hours per cycle, including 6 hours of ethics
Annual minimum
16 hours each year (2 of them ethics)
Reminders
Get the PTIN first · give Part 2 (Businesses) extra time · use current-year material, tax law changes yearly · sit each part as you finish it · enrol within the 3-year carryover window.
FAQ
Can I use notes in the EA exam?
No. The SEE is a proctored, closed-book exam taken at a test centre or via online proctoring. Use this sheet for final revision before exam day only.
