A practical EA exam plan works through the three SEE parts one at a time - usually Individuals first, Businesses (the hardest) with extra time, then Representation - over six to twelve months.
A realistic part-by-part plan alongside work. Get your PTIN first, because you cannot schedule the exam without it.
| Stage | Focus | Checkpoint |
|---|---|---|
| Step 0 - PTIN | Obtain a Preparer Tax Identification Number | You can now schedule the SEE |
| Part 1 - Individuals | Individual income tax | You can handle a standard individual return |
| Part 2 - Businesses | Entity taxation + payroll | You can handle the main business entity types |
| Part 3 - Representation | Circular 230, practice before the IRS | You can represent a taxpayer and apply the ethics rules |
| After passing | Form 23 enrollment + background check | You are enrolled and may practise |
Tips
Get the PTIN out of the way first, give Part 2 (Businesses) more time than the others because it is the broadest, and use current-year material since tax law changes annually. Sit each part as you finish it, and keep all three within the three-year carryover window so no passing score expires before you submit Form 23.