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EA Exam parts

Understand what EA tests, choose your part, and find its study plan, topics, and practice.

3 parts

Choose the tax area you need to prepare

The SEE has separate exams for individuals, businesses, and representation. You can take the three parts in any order. Match your materials to the tax-law year specified by the IRS for your testing window.

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Part 1 - Individuals

Individual taxation. Each SEE part is 100 multiple-choice questions (85 scored) in 3.5 hours.

Testing time
210 minutes
Question format
Multiple choice (85 scored + 15 experimental)

What is tested

  • Preliminary Work with Taxpayer Data
  • Income and Assets
  • Deductions and Credits
  • Taxation
  • Advising the Individual Taxpayer
  • Specialized Returns for Individuals

Part 2 - Businesses

Business entities, accounting methods, and entity-level returns for partnerships, corporations, and other businesses.

Testing time
210 minutes
Question format
Multiple choice (85 scored + 15 experimental)

What is tested

  • Business Entities and Considerations
  • Business Tax Preparation
  • Specialized Returns and Taxpayers

Part 3 - Representation, Practices and Procedures

Circular 230 ethics, representation before the IRS, and practice procedures - the part most specific to enrolled-agent practice.

Testing time
210 minutes
Question format
Multiple choice (85 scored + 15 experimental)

What is tested

  • Practices and Procedures
  • Representation before the IRS
  • Specific Areas of Representation
  • Filing Process

Testing time excludes check-in and additional scheduled breaks. The topic lists orient your preparation; use the full guide and official syllabus for weights, outcomes, and changes affecting your sitting.

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58 resources to explore

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Part 1 lessons

Part 2 lessons

Part 3 lessons

Concepts and exam techniques