What Is an Enrolled Agent (EA)?

An EA is a federally licensed tax professional who can represent any taxpayer, for any U.S. tax matter, in any state—rights that match or exceed those of CPAs and attorneys.

Day-to-Day Work & Career Potential

EAs prepare returns, advise on planning, and speak to the IRS on a client’s behalf—from audits to appeals. Many build remote or niche practices (expat taxes, visas, M&A, small-business setup), earning six-figure incomes or partnering with global firms.

Who Can Become an EA?

No degree is required. You simply need to: (1) Obtain a PTIN (Preparer Tax Identification Number). (2) Pass the three-part Special Enrollment Examination (SEE) within three years. (3) Pass an IRS suitability check. (4) Meet no citizenship or residency requirement—anyone, anywhere in the world, is eligible.

Exam Format (SEE)

3 parts (Individuals │ Businesses │ Representation). Computer-based at Prometric (U.S. + select overseas). Each part: 100 questions, 4 choices each, 3 h 30 m. Pass ≥ 105/150; clear all 3 within a rolling 3-year window.

Eligibility:

The EA exam is open to anyone regardless of educational or professional background, as long as they obtain an IRS Preparer Tax Identification Number (PTIN) prior to registering.
There is no U.S. citizenship or residency requirement; international candidates are also eligible.

Exam Locations:

The EA Special Enrollment Exam is administered via computer at Prometric test centers across the United States and select international cities. In the U.S., most major metropolitan areas have a test center (many offering Saturday, and some Sunday, testing).
Internationally, the exam is offered during specific windows in cities such as Bangalore, Hyderabad, New Delhi (India); Tokyo (Japan); Seoul (Korea); Toronto (Canada); and London (UK)

Required Documents:

To register for the exam, candidates need a valid PTIN and must schedule the test through Prometric’s system. On exam day, an unexpired government-issued photo ID with a signature (e.g. passport or driver’s license) is required for admission.
It’s important that the name on the ID exactly matches the name used for exam registration.

Registration Method:

Candidates schedule each part of the EA exam via the Prometric website or by phone. The easiest method is online: create a Prometric account, select the EA Special Enrollment Examination, choose the test part, location and date, then pay the fee.
After scheduling, candidates receive a confirmation email, and they should double-check exam part, date, time, and location for accuracy.

Exam Cost:

The EA exam consists of three parts, and each part costs $267 in exam fees (as of 2025).
This fee is paid at the time of scheduling and is generally non-refundable. In addition, obtaining a PTIN requires a fee of $19.75 (paid annually). After passing all parts, candidates must apply for enrollment with the IRS and pay a $140 enrollment fee to become an Enrolled Agent.

Exam Content:

The Special Enrollment Examination (SEE) is a three-part exam covering all aspects of U.S. federal taxation.
Part 1 (Individuals) tests individual tax topics – for example, it covers preliminary taxpayer data, income and assets, deductions and credits, taxation of individuals, taxpayer advice, and specialized individual returns.
Part 2 (Businesses) focuses on business tax matters – including different business entities and considerations, business income tax preparation, and specialized returns for businesses.
Part 3 (Representation, Practice & Procedure) covers IRS practice rules and taxpayer representation – e.g. IRS procedural rules, ethics (Circular 230), representing clients in audits/appeals, specific representation issues, and the overall filing process.
Exam Format: Each part consists of 100 multiple-choice questions (divided into two sections of 50), of which 85 are scored and 15 are experimental (unscored).

Passing Difficulty:

The EA exam is comprehensive and challenging, though many candidates find it manageable with proper preparation. In terms of pass rates, about 56% of candidates passed Part 1 (Individuals) in the 2023–2024 period, 67% passed Part 2 (Business), and 70% passed Part 3 (Representation).
Some tax professionals note that the EA exam focuses exclusively on tax, and in that sense can be “easier” overall than the multi-disciplinary CPA exam; however, the EA covers tax topics in greater depth. For instance, one CPA holder observed that the EA exam’s tax content goes into more detail than the CPA’s tax section.
In summary, the EA is rigorous but passable with study, and many candidates perceive it as moderate in difficulty relative to other credentials.

Study Time Required:

Preparation time varies by individual, but a common recommendation is to dedicate a few hundred hours in total. Review providers suggest roughly 70–90 hours of study for Part 1, 80–100 hours for Part 2, and 60–80 hours for Part 3.
In practice, many candidates spread their study over 3 to 12 months depending on prior experience. It’s often advised to tackle one part at a time, thoroughly studying the relevant tax domains, and to practice with sample questions extensively.

License Maintenance:

Once certified, an Enrolled Agent must renew their status every three years and fulfill IRS continuing education requirements to maintain active licensure.
The renewal process involves submitting IRS Form 8554 (Application for Renewal of Enrollment) and undergoing a tax compliance check. Renewal can be done online via Pay.gov or by mail, and since November 2022 the renewal fee is $140 for the three-year cycle.
Additionally, EAs must keep their PTIN active by renewing it annually (each year by December 31).

Ongoing Requirements (Continuing Education):

Enrolled Agents are required to complete 72 hours of continuing education (CE) every three years, with a minimum of 16 hours per year (of which at least 2 hours each year must be on ethics).
This means roughly 24 hours of tax training per year, which can include seminars, online courses, or other IRS-approved CE programs. Many EAs spread their CE throughout the year (for instance, taking a few hours of tax update courses each quarter) to manage the workload.
Besides coursework, EAs must also adhere to ethical standards (Circular 230 regulations) and keep their personal tax filings in compliance (as lapses could jeopardize their standing).

Maintenance Costs:

Maintaining the EA license involves some ongoing fees and potential costs for education:

• PTIN Renewal Fee: $19.75 per year. This is the fee to renew the preparer tax ID each year.
• Enrolled Agent Renewal Fee: $140 every 3 years (due at renewal time).
• Continuing Education Costs: The price of CE courses can vary. There are free or low-cost webinars available, but often EAs invest in professional courses. For example, a 16-hour CE course package might cost around $60–$70, and some providers offer an all-access annual subscription for unlimited CE courses (commonly about $199 per year). Over a three-year cycle, an EA might spend a few hundred dollars on continuing education, though costs can be lower if they find economical courses or are members of professional associations that provide discounts.