Exam Guide
The Special Enrollment Examination (SEE) is administered by Prometric on behalf of the IRS and is the primary pathway to becoming an Enrolled Agent. EAs are federally authorized tax practitioners with unlimited rights to represent taxpayers before all levels of the Internal Revenue Service. Unlike the CPA, no college degree is required to sit for the exam.
3 Parts
100 Questions Each
3.5 Hrs
Per Part
60-65%
Pass Rate
$203
Per Part ($609 Total)
Individual income tax returns, filing requirements and filing status, gross income, adjustments and deductions, credits, alternative minimum tax, and estate/gift tax basics.
Business entities including sole proprietorships, partnerships, C corporations, and S corporations. Covers business income, deductions, depreciation of assets, retirement plans, and entity selection.
IRS Circular 230 ethics and professional responsibilities, representation before the IRS, penalties and interest, collection procedures, audit and appeals processes.
Education: None required. Unlike the CPA exam, anyone can register for the SEE regardless of educational background.
PTIN: You must obtain a Preparer Tax Identification Number (PTIN) from the IRS before scheduling the exam.
Timeline: All 3 parts must be passed within a 3-year rolling window. You may take the parts in any order.
Testing Window: The SEE is available from May 1 through the end of February. March and April are blackout months when testing is not available.
Each part of the SEE consists of 100 multiple-choice questions with a 3.5-hour time limit. The exam is computer-based and administered at Prometric testing centers. Scores are scaled from 40 to 130, and a score of 105 or higher is required to pass. Each part costs $203 to register, for a total of $609 across all three parts.
Most successful candidates dedicate 6 to 12 weeks of study per part, focusing on one part at a time. Part 1 (Individuals) and Part 2 (Businesses) are content-heavy and require thorough knowledge of the tax code. Part 3 (Representation) focuses on ethics and IRS procedures and is often considered the most straightforward of the three.
EA Practice provides hundreds of practice questions, timed mini exams, and full-length 100-question simulations for each part of the SEE, with questions modeled after real exam content and difficulty.