Best Enrolled Agent Exam Prep | Pass on Your First Try

Best Enrolled Agent Exam Prep | Pass on Your First Try

Specialising in your field is no longer a choice but necessary if you wish to build a rewarding career in this competitive job market. The finance and accounting industry is no different. It requires you to gain advanced skills and knowledge in your domain.

Various courses like the ACCA courses, CPA US courses and US CMA courses allow you to achieve this expertise. However, if you want to become a tax professional, you must pass the Enrolled Agent exam to get the Enrolled Agent certification. This blog is a complete guide on EA exam prep.

Understanding the Enrolled Agent Exam

The US Internal Revenue Service Board offers the Enrolled Agent course. This certification empowers you to represent taxpayers before the IRS. It is a short-duration course that requires you to pass the Enrolled Agent exam, also known as the Special Enrollment Examination (SEE). Although the awarding body for this certification is based in the USA, it is recognised worldwide in leading nations like India, the UK, and the UAE. Top companies, including the Big 4, actively hire EAs for their taxation expertise.

What is the Special Enrollment Examination?

The EA exam or the IRS Special Enrollment Examination (SEE) is a comprehensive test conducted at the Prometric testing centres worldwide. SEE is a three-part exam that tests your knowledge and skills to practice and represent your tax-paying clients before the IRS.  

EA Exam Parts and Structure

The Prometric EA exam is divided into the following three levels. 

Individual Level

  • Preliminary Work and Taxpayer Data- 14 Questions

  • Income and Assets- 17 Questions

  • Deductions and Credits- 17 Questions

  • Taxation- 15 Questions

  • Advising the individual taxpayer- 11 Questions

  • Specialised Returns for Individuals- 11 Questions

Business Level

  • Business Entities and Considerations- 30 Questions

  • Business Tax Preparation- 37 Questions

  • Specialised Returns and Taxpayers- 18 Questions

Representation, Practices, and Procedures

  • Practices and Procedures- 26 Questions

  • Representation before the IRS- 25 Questions

  • Specific Areas of Representation- 20 Questions

  • Filing Process- 14 Questions

The EA exam (as of March 1, 2025) is based on tax law in effect as of December 31, 2024. All questions refer to the 2024 tax year, and questions that contain the term “current year” mean the calendar year 2024 unless stated otherwise.

Each level of the Prometric EA exam has 100 multiple-choice questions, out of which only 85 are scorable. You must try to answer all 100 questions to get your best score. 

 These questions are categorised into the following: 

  • Direct Questions

  • All of the Following, Except

  • Incomplete Sentence

You get 3.5 hours to complete each part of the exam. The maximum score for each level is 130; you must score at least 105 to pass. You can see your achieved score on the screen after you submit your answers. 

How to Pass the Enrolled Agent Exam

Strategic planning is important if you want to take the EA exam and pass all three exam parts, not unlike the CMA USA exam preparation. You must follow expert tips and strategies to ensure your success.

Key Strategies to Pass the EA Exam

You must pass all three parts of the EA exam to become an IRS Enrolled Agent. However, your success depends mainly on how you prepare. Follow the strategies below to ensure your success. 

Determine How Much Time You Need

Each of the EA exam parts covers various advanced concepts. You must strategically divide your time to allocate adequate time to the preparation of each part. Typically, you will need preparation time for each of the three levels as follows. 

 

Exam Part

Study Hours

Part 1 

70-90 hours

Part 2 

80-100 hours

Part 3 

60-80 hours


Set Your Study Schedule

Preparing and following a realistic and efficient study timetable is essential to prepare for this examination. It must allow you to allocate time for your coaching, other study or professional commitments and regular activities. You must also include some leisure time to ensure your mind gets time to refresh. Include time for self-study after attending coaching. 

 Refer to the Right Study Material

The choice of your study material can impact your exam results. Refer only to the latest updated study material to ensure you get the right information. It must explain every topic to an extent as required for the examination. It must also have some practice questions to allow you to test your understanding. 

Join a Trusted Coaching Programme

Self-study is not enough to pass the Enrolled Agent exam. You must enrol in a comprehensive preparation course. These Enrolled Agent courses allow you to prepare under the guidance of industry experts who help you plan and strategise your preparation journey. 

Importance of IRS Guidelines

The IRS doesn’t have complicated guidelines for candidates. You only need to fulfil its eligibility criteria to appear for the SEE and achieve your Enrolled Agent certification. 

  • Eligibility Guidelines: To be eligible for the EA exam, you must pass your 12th and have a valid Preparer Tax Identification Number (PTIN).

  • Continuing Education (CE): The IRS needs you to stay updated with the industry trends. EAs must complete 72 hours of continuing education every three years. Each year, you must complete at least 16 hours, out of which 2 hours should be dedicated to ethics CE.


EA Exam Fees and Registration Process

The exam fees for the EA course might seem higher than those for the traditional graduation and post-graduation courses. However, the cost to achieve the certification is well worth it once you start your career as an Enrolled Agent.

Breakdown of Exam Fees and Costs

The Enrolled Agent course fees in India include:

  • $70 charge for obtaining PTIN

  • $267 fee for each part of the exam

  • PTIN renewal fee (if needed)- $19.75

In addition to the exam fees to the IRS, you will also need to pay coaching fees. However, this expense depends on the course you choose and its mode. 

Prometric Testing and Exam Scheduling

To appear for the EA exam, you must schedule your window for the Prometric EA exam by following the steps below. 

  • Create your Prometric account if you are a first-time user of its official website.

  • Sign up to take the SEE.

  • Schedule your exam test window. The EA exam window for 2025 is open from May 1, 2025, to February 28, 2026.

  • Choose your test date and centre to schedule your exam and pay fees.

  • You will receive an appointment confirmation email after successful scheduling. 

In India, the following cities have Prometric testing centres. 

  • Ahmedabad

  • Bangalore

  • Chennai

  • Hyderabad

  • Gurgaon

  • Kolkata

  • Mumbai

  • Trivandrum

Steps to Apply for Enrollment as an EA

You must follow the steps below to enrol as an EA after passing the SEE. 

  • Apply for enrolment as an EA using the Pay.gov Form 23 or by downloading Form 23, Application for Enrolment to Practice Before the Internal Revenue Service PDF. You must mail the completed form to the IRS along with a cheque for the enrolment fee of $140.

  • Pass a suitability check conducted by the IRS to ensure your tax compliance regarding fulfilling all necessary tax returns. It will also ensure that you have no tax liabilities or criminal background.

  • The IRS will grant you the EA licence after completing the check.

  • Renew your PTIN every three years to maintain the validity of your EA certification/licence. 

Conclusion

The Enrolled Agent exam is your pass to accessing the best job opportunities in US taxation. Start preparing today if you aspire to enter this dynamic industry. NorthStar Academy can help you with end-to-end student support, offering mentorship to placement assistance. We have a proven record of helping EA aspirants earn their dream certification and build a rewarding tax career.

Frequently Asked Questions