EA Exam Pass Rate Overview
The Enrolled Agent (EA) exam, officially called the Special Enrollment Examination (SEE), has an overall pass rate of approximately 70% across all three parts. This makes it one of the more achievable professional certification exams, but that still means roughly 3 out of 10 candidates fail on any given attempt.
Unlike the CPA exam or the bar exam, the IRS does not officially publish detailed pass rate statistics for the SEE. The figures cited here are based on Prometric testing data, IRS reports, and industry surveys from major EA exam prep providers.
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Pass Rates by Part
Each part of the EA exam has a different pass rate, reflecting the varying difficulty levels:
| Part | Topic | Approximate Pass Rate | Difficulty |
|---|---|---|---|
| Part 1 | Individuals | ~72% | Moderate |
| Part 2 | Businesses | ~60-65% | Hardest |
| Part 3 | Representation, Practices & Procedures | ~80-85% | Easiest |
Why Part 2 Has the Lowest Pass Rate
Part 2 (Businesses) consistently has the lowest pass rate for several reasons:
- Complex entity taxation - Partnerships, S corps, C corps, and LLCs each have unique rules
- Basis calculations - Shareholder and partner basis tracking is notoriously tricky
- Depreciation methods - MACRS, Section 179, bonus depreciation, and listed property rules
- Multiple business forms - Candidates must know Forms 1120, 1120S, 1065, and Schedule C
- Less familiar content - Many tax preparers focus on individual returns and have limited business tax experience
Why Part 3 Has the Highest Pass Rate
Part 3 (Representation) tends to be the easiest because:
- Focused content - Primarily covers Circular 230, IRS procedures, and ethics
- Logical rules - Much of the content follows common-sense ethical principles
- Fewer calculations - More conceptual than computational
- Smaller scope - Less total material to master compared to Parts 1 and 2
First-Time vs Repeat Taker Pass Rates
| Category | Approximate Pass Rate |
|---|---|
| First-time takers (all parts) | ~68-72% |
| Repeat takers (all parts) | ~55-60% |
| First-time takers (Part 1) | ~72% |
| First-time takers (Part 2) | ~62% |
| First-time takers (Part 3) | ~82% |
Why do repeat takers have lower pass rates? Candidates who fail once often struggle with the same weak areas unless they fundamentally change their study approach. Repeat takers who switch to structured prep courses or focus exclusively on weak topics tend to perform much better.
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Historical Pass Rate Trends
EA exam pass rates have remained relatively stable over the past several years:
| Year | Part 1 (Individuals) | Part 2 (Businesses) | Part 3 (Representation) | Overall |
|---|---|---|---|---|
| 2025 | ~72% | ~63% | ~82% | ~70% |
| 2024 | ~71% | ~61% | ~83% | ~69% |
| 2023 | ~70% | ~60% | ~81% | ~68% |
| 2022 | ~72% | ~62% | ~80% | ~69% |
| 2021 | ~71% | ~60% | ~82% | ~69% |
Key takeaway: Pass rates have been remarkably consistent, hovering around 68-70% overall. The IRS aims to maintain a stable difficulty level through its scaled scoring system (passing score of 105 on a scale of 40-130).
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 | ~70% | ~45-55% |
| Number of Parts | 3 | 4 |
| Questions per Part | 100 MCQ | 62 MCQ + 8 TBS |
| Time per Part | 3.5 hours | 4 hours |
| Education Required | None | 150 credit hours |
| Cost per Part | $206 | ~$350+ |
| Completion Window | 3 years | 18 months |
The EA exam is significantly more accessible than the CPA exam. With no education requirements, a higher pass rate, and a longer completion window, 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 EA Exam Pass Rates
Factors That Increase Your Odds
- Structured study plan - Candidates who follow a week-by-week plan pass at rates above 80%
- 100+ hours of study - Putting in 130-165 total hours (across all parts) correlates with higher pass rates
- Practice questions - Completing 500+ practice questions per part is the strongest predictor of success
- Tax preparation experience - Working tax professionals pass at higher rates than career changers
- Taking Part 3 first or last - Starting with the easiest part builds confidence; saving it for last ensures momentum
Factors That Decrease Your Odds
- Insufficient study time - Cramming in under 40 hours per part leads to significantly lower pass rates
- Skipping practice exams - Candidates who only read materials without testing themselves fail more often
- Ignoring weak areas - Spending time on topics you already know instead of your weakest areas
- Test anxiety - Not simulating exam conditions during practice
- Outdated materials - Using study guides from prior tax years with outdated tax law
How to Improve Your EA Exam Pass Rate
1. Use the Right Study Materials
Focus on IRS publications and current-year study guides:
- 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
- Aim for 80%+ on practice exams before scheduling your real exam
3. Focus on High-Weight Topics
Not all topics are weighted equally. Prioritize:
- Part 1: Filing status, gross income, deductions, credits (70%+ of questions)
- Part 2: Business entities, depreciation, corporate tax (65%+ of questions)
- Part 3: Circular 230 ethics, IRS procedures, taxpayer rights (75%+ of questions)
4. Study in the Right Order
Most successful candidates follow this approach:
- Part 1 first - Most familiar content for individual tax preparers
- Part 2 second - Builds on Part 1 concepts with business applications
- Part 3 last - Shortest study time needed, good for finishing strong
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.
Testing Window and Scheduling Tips
The EA exam testing window runs from May 1 through the end of February each year. The March-April blackout period allows Prometric and the IRS to update exam content for new tax law changes.
Scheduling tips to maximize your pass rate:
- Avoid peak season (January-February) when testing centers are crowded
- Schedule morning exams when you are most alert
- Book 4-6 weeks out to create a firm study deadline
- Do not schedule all 3 parts in the same month - space them 6-8 weeks apart
What Happens If You Fail
If you do not pass a part of the EA exam:
- You must wait until the next testing window opens or the current window allows retakes
- You can retake any failed part up to 4 times per testing window
- Your $206 fee applies each time you retake
- Parts you already passed remain valid for 3 years from the passing date
- Focus your retake study on the score report feedback areas