EA Part 3 - Representation, Practices and Procedures

Who should prioritise Part 3 - Representation, Practices and Procedures

EA Part 3 - Representation, Practices and Procedures topic allocations

Published weight ranges or scored-question allocations from the awarding body. Use them to budget study time - larger areas deserve calendar priority.

Where EA practice should focus

Three high-leverage drills. If practice time is short, start here.

• Phase-outs and filing status (Part 1)

  Change one fact in a stem - AGI, dependent, or filing status - and re-solve. That is how the exam flips answers.

• Entity basis and distributions (Part 2)

  Practise ordering rules: income, contributions, distributions, loss limitations. Sequence errors create wrong answers even when the code section is known.

• Representation paperwork (Part 3)

  Know Form 2848, CAF, and which actions require what authority. Procedure beats instinct here.

Navigate this exam

• Practices and ProceduresPractices and Procedures has a published allocation of 26 scored questions in Part 3 - Representation, Practices and Procedures: treat it as a decision rule plus timed practice, not vocabulary alone. Circular 230 ethics, representation before the IRS, and practice procedures - the part most specific to enrolled-agent practice.
• Representation before the IRSRepresentation before the IRS has a published allocation of 25 scored questions in Part 3 - Representation, Practices and Procedures: treat it as a decision rule plus timed practice, not vocabulary alone. Circular 230 ethics, representation before the IRS, and practice procedures - the part most specific to enrolled-agent practice.
• Specific Areas of RepresentationSpecific Areas of Representation has a published allocation of 20 scored questions in Part 3 - Representation, Practices and Procedures: treat it as a decision rule plus timed practice, not vocabulary alone. Circular 230 ethics, representation before the IRS, and practice procedures - the part most specific to enrolled-agent practice.
• Filing ProcessFiling Process has a published allocation of 14 scored questions in Part 3 - Representation, Practices and Procedures: treat it as a decision rule plus timed practice, not vocabulary alone. Circular 230 ethics, representation before the IRS, and practice procedures - the part most specific to enrolled-agent practice.
• Circular 230 Duties and SanctionsPart 3 core: practitioner duties, covered opinions history, and sanction exposure under Circular 230.
• Power of Attorney and Representation MechanicsForm 2848 vs 8821 distinctions and what representation authorises before the IRS.
• Collection Alternatives and AppealsInstallment agreements, OICs, and appeals paths that Part 3 representation domains test.
• Practitioner Penalties and Due DiligencePreparer penalties and due-diligence checklists — Part 3 stems punish “common sense” shortcuts.
• E-file Rules and Refund Product ConstraintsElectronic filing duties and prohibited practices that sit inside Part 3 practices-and-procedures weight.
• Examination Process and Taxpayer RightsAudit stages, information document requests, and taxpayer rights during representation.
• Tax Practice Recordkeeping RequirementsWhat Circular 230 and practice standards require you to retain — a frequent Part 3 miss.
• Conflict of Interest in Tax PracticeWhen representation of multiple parties creates Circular 230 conflicts and consent requirements.
• Specific Areas — Payroll Trust Fund IssuesTrust-fund recovery and responsible-person exposure in Part 3 specific-representation domains.
• Filing Process and Return Processing ErrorsRejected returns, math-error notices, and correction paths inside Part 3 filing-process weight.
• Ethics Scenario Decision TreesMulti-step ethics fact patterns — identify the duty breached before selecting the sanction or next step.

How to read an EA Part 2 entity question

Troubleshooting common EA study problems

If your mocks are stuck, match the symptom and change the next week. do not just do more of the same questions.

• Part 1 scores bounce between domains

  Likely cause

  Even drilling without locking high-weight income and deduction domains.

  Next step

  Spend the next week only on your two weakest Part 1 domains by weight.

• Part 2 entity questions feel interchangeable

  Likely cause

  Studying entities in isolation without a comparison sheet.

  Next step

  Build a one-page table of basis, debt, and distribution rules across partnership, S corp, and C corp.

• Part 3 feels “easy” until mocks drop

  Likely cause

  Skimming Circular 230 instead of memorising duties and sanctions.

  Next step

  Do closed-book flash drills on practitioner duties, then re-sit a Part 3 mock.

Part 3 - Representation, Practices and Procedures FAQs

How many parts is the EA exam?

Three: Part 1 Individuals, Part 2 Businesses, and Part 3 Representation, Practices and Procedures.

How many questions are on each SEE part?

Each part has 100 multiple-choice questions, of which 85 are scored and 15 are experimental, with 3.5 hours to complete the sitting.

Does MiloPrep include all three EA parts?

Yes. The all-access subscription covers Part 1, Part 2, and Part 3 practice.

Next steps