Step 1: Obtain a PTIN (Preparer Tax Identification Number)
Before registering for the EA exam, you must apply for a Preparer Tax Identification Number (PTIN) through the IRS website. This process is quick and typically takes only a few minutes.
Step 2: Study for the EA Exam
A well-structured study plan is crucial for success. Candidates must choose a review course that aligns with their learning style. Popular EA prep courses like NorthStar Academy provide comprehensive study materials, mock tests, and a step-by-step study guide to help candidates prepare efficiently.
How to Create a Study Plan
Allocate 15-20 hours per week for each exam part
Use structured study materials and practice exams
Take the EA exam practice tests to assess weak areas
Adjust study schedules based on performance
Step 3: Register for the EA Exam
The IRS and Prometric administer the Special Enrollment Examination. Candidates must register for the EA exam through the Prometric website, pay the exam fee, and schedule their test dates.
Step 4: Pass the EA Exam
To become an EA, you must pass all three parts of the EA exam within two years. Each exam part takes approximately 3.5 hours to complete.
Step 5: Apply for EA Status
After passing the exam, you must apply for EA certification by submitting Form 23 to the IRS and passing a suitability check (which includes a criminal background check and tax compliance verification).
Step 6: Maintain EA License & Continuing Education
Once you've earned your EA designation, you must maintain it by completing Continuing Professional Education (CPE) requirements. The IRS requires enrolled agents to complete 72 hours of CPE every three years to stay up to date with tax laws and regulations.
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