IRS Enrolled Agent Exam (Special Enrollment Examination) Exam Guide
At a glance
- Passing score
- Pass all three SEE parts within three years
- Governing body
- Internal Revenue Service (IRS)
The Enrolled Agent exam — formally the Special Enrollment Examination — is the IRS's own gateway to its highest credential. Passing its three parts earns the right to represent any taxpayer, on any tax matter, before any IRS office: the same unlimited practice rights held by attorneys and CPAs, without a law degree or accounting license as prerequisite. There is no education or experience requirement to sit — a PTIN and the ability to pass are the whole entry ticket.
One update every 2026 candidate must know: effective March 1, 2026, the exam is developed and administered by PSI Services, ending the long Prometric era. Registration and scheduling for the 2026 cycle run through PSI.
Overview
The SEE divides the tax universe into three parts, each taken as a separate appointment: Part 1 covers individual taxation — the Form 1040 world of filing statuses, income, deductions, credits and property transactions; Part 2 covers businesses — entity selection and taxation, partnerships, corporations, and business property; Part 3 covers representation, practices and procedures — Circular 230 duties, IRS collections and examinations, statutes of limitations, and the preparer rules an EA lives under.
Parts may be taken in any order, and all three must be passed within three years. Candidates who work in tax preparation typically find Part 1 the most familiar and Part 3 the most exacting: it tests precise day-counts and form functions that everyday practice tends to blur.
Cost and registration
Direct costs come in three layers: a per-part testing fee paid at registration through PSI (per-part amounts are set in PSI's current Candidate Information Bulletin), the Form 23 enrollment fee paid via Pay.gov after passing all three parts, and the annual PTIN renewal that precedes everything. Prep-material costs are modest by professional-credential standards, and no degree or coursework is required.
The pass-within-three-years rule protects most of the investment: a passed part stays banked while you prepare the others. Candidates with unfiled returns or outstanding balances should budget time to cure them — the post-exam suitability check reviews personal tax compliance and criminal background, and enrollment waits on it.
Exam format
Each SEE part is a separate computer-based, multiple-choice examination administered through PSI Services. The current per-part specifications — question counts, timing, scheduling windows and fees — are published in PSI's SEE Candidate Information Bulletin, which is the authoritative source under the 2026 vendor transition; treat any Prometric-era numbers in older prep materials as historical.
What has not changed: the exam's three-part structure, the three-year completion window, and the path that follows — Form 23 enrollment and the IRS suitability check covering tax compliance and criminal background. Certain former IRS employees with qualifying technical experience remain exempt from the exam requirement entirely.
Frequently asked questions
Do I need a degree or experience to take the EA exam?
No. Unlike the CPA, the SEE has no education or experience prerequisite — you need a PTIN and passing scores on the three parts within three years, then Form 23 enrollment and a suitability check. That open door is exactly why the EA is the fastest route to unlimited IRS practice rights.
Who administers the EA exam now — Prometric or PSI?
PSI Services, effective March 1, 2026. The IRS selected PSI to develop and administer the EA-SEE, ending Prometric's tenure, and 2026-cycle registration and scheduling run through PSI. Confirm current per-part logistics in PSI's Candidate Information Bulletin rather than older Prometric-era materials.
What can an EA do that an ordinary tax preparer cannot?
Represent taxpayers before the IRS without limits — any client, any matter (audits, collections, appeals), any office — the same practice rights attorneys and CPAs hold. A PTIN-only preparer can prepare returns but has minimal representation rights; the credential is the difference between preparing and practicing.
What is the suitability check after passing?
The IRS reviews your personal tax compliance — all required returns filed, no outstanding liabilities — and runs a criminal background check before granting enrollment. Candidates with unfiled years or balances due should resolve them before submitting Form 23, because this check looks at exactly that.
Do former IRS employees have to take the exam?
Not always. Certain IRS employees, by virtue of past technical experience, are exempt from the exam requirement and can pursue enrollment based on that service. Everyone else earns the credential through the three-part SEE.
Sources
- 1.Become an Enrolled Agent — IRS — Internal Revenue Service (IRS) (accessed Aug 6, 2026)
- 2.Enrolled Agent Information — IRS — Internal Revenue Service (IRS) (accessed Aug 6, 2026)
Official sources
Every exam fact on this page traces to a primary document published by the body that administers the exam.
- Become an Enrolled Agent — IRSInternal Revenue Service (IRS)irs.gov
- Maintain Your Enrolled Agent Status — IRSInternal Revenue Service (IRS)irs.gov
- Enrolled Agent Information — IRSInternal Revenue Service (IRS)irs.gov
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