EA Exam Pass Rate Overview
The Enrolled Agent (EA) exam, officially called the Special Enrollment Examination (SEE), has an estimated overall pass rate of about 66% across all three parts, based on the most recently published testing cycle (2024-2025). That still means roughly one in three attempts fails, and the part-by-part breakdown matters more than the overall number.
Unlike the CPA exam or the bar exam, the IRS does not officially publish pass rate statistics for the SEE. Every figure in this article — including ours — is compiled from PSI/Prometric score-report data gathered and published by major EA exam prep providers (Gleim, Becker, Eduyush, iPassEAExam). Treat exact percentages as well-sourced industry estimates rather than official IRS numbers.
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Pass Rates by Part
Each part of the EA exam has a different pass rate. Contrary to older articles still circulating online, Part 1 is currently the hardest part to pass, not Part 2:
| Part | Topic | Approximate Pass Rate (2024-2025 cycle) | Difficulty |
|---|---|---|---|
| Part 1 | Individuals | ~58% | Hardest |
| Part 2 | Businesses | ~71% | Easiest |
| Part 3 | Representation, Practices & Procedures | ~70% | Easy |
Why Part 1 Has the Lowest Pass Rate
Part 1 (Individuals) consistently posts the lowest pass rate, and it is not purely a difficulty story:
- The population effect — Part 1 is the part most candidates attempt first, including many who are under-prepared or testing the waters before committing to all three parts. That drags the average down compared to Parts 2 and 3, which are disproportionately taken by candidates who already passed Part 1 and are more invested in the credential.
- Broad individual-tax scope — filing status, gross income, adjustments, itemized vs. standard deductions, credits, AMT, passive activity loss rules, basis, and increasingly cryptocurrency reporting all fall inside Part 1.
- Deceptively familiar material — many candidates assume individual tax is "easy" because they prepare 1040s daily, then underestimate how detailed the exam gets on edge cases.
- Largest candidate pool — Part 1 draws roughly double the candidates of Part 2 or Part 3, so its score distribution includes far more first-time, less-prepared test takers.
Why Part 2 and Part 3 Pass at Higher Rates
Part 2 (Businesses) and Part 3 (Representation) post higher pass rates for related reasons:
- Self-selected candidates — by the time someone reaches Part 2 or Part 3, they have usually already passed at least one part and built real exam-day experience.
- Part 3's narrower scope — Part 3 covers Circular 230, IRS practice and procedure, and ethics, which is a smaller, more rule-based body of material than the computational topics in Parts 1 and 2.
- Part 2's practitioner overlap — many EA candidates already prepare business returns professionally, which offsets the technical complexity of entity taxation, depreciation, and basis tracking.
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Historical Pass Rate Trends
EA exam pass rates have declined gradually since 2020-2021 before leveling off in the most recent cycles:
| Testing Cycle | Part 1 (Individuals) | Part 2 (Businesses) | Part 3 (Representation) | Overall (approx.) |
|---|---|---|---|---|
| 2020-2021 | ~66% | ~72% | ~82% | ~73% |
| 2021-2022 | ~55% | ~62% | ~73% | ~63% |
| 2022-2023 | ~60% | ~68% | ~69% | ~66% |
| 2023-2024 | ~56% | ~68% | ~70% | ~65% |
| 2024-2025 | ~58% | ~71% | ~70% | ~66% |
Key takeaway: Pass rates dropped noticeably after the 2020-2021 cycle and have since stabilized around 65-66% overall. Part 1 has been the lowest-scoring part in every cycle on record, which is why this article leads with that fact instead of the outdated "Part 2 is hardest" claim still repeated on many older pass-rate pages.
EA Exam vs CPA Exam Pass Rates
Many candidates wonder how the EA compares to the CPA exam in difficulty:
| Factor | EA (SEE) | CPA (Uniform CPA Exam) |
|---|---|---|
| Overall Pass Rate | ~66% | ~45-55% (varies 41-79% by section, Q1 2026) |
| Number of Sections | 3 | 4 (3 Core + 1 Discipline) |
| Questions per Section | 100 MCQ (85 scored, 15 experimental) | Varies by section: ~50-78 MCQ + 7-8 task-based simulations |
| Time per Section | 3.5 hours | 4 hours |
| Education Required | None | 150 credit hours |
| Cost per Section | $317 (2026-2027) | ~$350-390+, varies by state board |
| Completion Window | 3 years per passed part | 30 months rolling credit window (most states) |
The EA exam is significantly more accessible than the CPA exam. With no education requirements, a meaningfully higher pass rate, and only 3 sections to manage, the EA is often the better choice for tax professionals who want to specialize in tax representation without pursuing a full accounting degree.
What Affects Your Personal Pass Rate
Factors Test-Prep Providers Associate With Passing
- A structured, week-by-week study plan rather than open-ended reading
- Heavy practice-question volume — working through hundreds of questions per part, not just reading review material
- Full-length timed mock exams taken under real exam conditions before test day
- Active tax-preparation experience, which builds intuition for how the IRS frames real-world scenarios
- Targeted retake study that attacks the specific topics flagged on a prior score report, rather than re-reading everything
Factors That Tend to Hurt Candidates
- Cramming with too little total study time, especially for Part 1's broad scope
- Skipping practice exams and relying only on passive reading
- Ignoring weak areas in favor of re-studying topics already mastered
- No exam-day simulation during practice, leading to pacing problems and avoidable test anxiety
- Outdated materials built around a prior tax year or a pre-PSI content outline
How to Improve Your EA Exam Pass Rate
1. Use Current-Year, Vendor-Accurate Study Materials
The IRS and PSI update the Examination Content Outline for each testing cycle, and the 2026-2027 cycle includes domain re-weighting on all three parts. Confirm your prep materials are built for the current outline, not a prior year's version, and anchor your review in:
- IRS Publication 17 (Your Federal Income Tax) for Part 1
- IRS Publications 334, 535, 541, 542 for Part 2
- Circular 230 and IRS Publication 556 for Part 3
2. Take Timed Practice Exams
Simulate real exam conditions:
- Set a 3.5-hour timer
- Complete all 100 questions without breaks
- Review every wrong answer and understand why the correct option wins
- Aim for 80%+ on practice exams before scheduling your real exam
3. Treat Part 1 as the Highest-Risk Part
Because Part 1 currently has the lowest pass rate, give it the most rigorous mock-exam testing of the three — even if the content feels familiar from daily tax-prep work. Pay special attention to AMT, passive activity loss limitations, basis, and the credits/deductions phase-out rules that trip up experienced preparers.
4. Study in a Sensible Order
Most successful candidates follow this approach:
- Part 1 first — the most familiar content for individual tax preparers, but also the highest-risk part, so budget real mock-exam time
- Part 2 second — builds on Part 1 concepts with business-entity applications
- Part 3 last — the lightest study lift, useful for finishing with momentum
5. Use AI to Fill Knowledge Gaps
When you encounter a topic you do not understand, use AI-powered tools to get instant explanations. AI can break down complex tax concepts like partnership basis calculations or AMT adjustments into simple, clear language while you study.
Testing Window and Scheduling Tips
PSI Services took over EA exam administration from Prometric effective March 1, 2026. The transition included a testing blackout from March 1 through June 30, 2026 so the IRS and PSI could update content and infrastructure. The 2026-2027 testing window now runs July 1, 2026 through February 28, 2027 for domestic candidates (September 1, 2026 through February 28, 2027 for international candidates).
Scheduling tips to maximize your pass rate:
- Avoid the final weeks of the window (January-February) when testing centers get crowded with candidates racing the deadline
- Schedule morning exams when you are most alert
- Book 4-6 weeks out to create a firm study deadline
- Space parts 6-8 weeks apart rather than scheduling all 3 in the same month
What Happens If You Fail
If you do not pass a part of the EA exam:
- You can retake that part up to 4 times within the current testing window (July 1, 2026 - February 28, 2027)
- PSI enforces a mandatory 24-hour wait before you can reschedule the same part you failed (no wait if you schedule a different part)
- Each retake costs the full $317 fee
- Parts you already passed remain valid for 3 years from the passing date
- Focus your retake study on the specific weak areas flagged in your score report rather than re-reading everything
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Quick Answers Before You Schedule
Is the EA exam "easy" because the pass rate beats the CPA exam? Not exactly. A ~66% overall pass rate still means a meaningful share of well-intentioned candidates fail at least one part, and Part 1's ~58% rate is closer to many CPA sections than to Part 2 or Part 3. Treat the EA exam pass rate as evidence it is more achievable than the CPA exam, not evidence it requires less preparation.
Should I trust an article that says Part 2 is the hardest part? Be skeptical. That claim was accurate years ago but has not matched the published score data since at least the early 2020s — Part 1 has posted the lowest pass rate in every cycle on record. If a study resource still leads with "Part 2 is hardest," it is working from outdated assumptions, and you should double-check its other numbers (fee, vendor, scoring scale) too.
What is the single best way to move your odds above the average pass rate? Combine current-year official materials, several hundred practice questions per part, and at least one full timed mock exam scored above 80% before you book the real date. Candidates who skip the timed mock exam are the most likely to be surprised by pacing problems on test day, regardless of how much content they have read.
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