How Long Does It Take to Study for the EA Exam?
Most candidates need 100 to 200 total hours to prepare for all three parts of the Enrolled Agent (EA) Special Enrollment Examination (SEE). The exact time depends on your tax background, study consistency, and which resources you use. Below we break down the recommended study time for each part and provide sample schedules so you can plan around your life.
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Recommended Study Hours by Part
| EA Exam Part | Topics | Recommended Hours |
|---|---|---|
| Part 1: Individuals | Form 1040, filing status, income, deductions, credits | 40 - 60 hours |
| Part 2: Businesses | Partnerships, S corps, C corps, depreciation, business credits | 50 - 70 hours |
| Part 3: Representation | Circular 230, IRS procedures, penalties, ethics | 30 - 50 hours |
| Total (all 3 parts) | 120 - 180 hours |
Part 2 (Businesses) typically requires the most study time because business entity taxation, basis calculations, and multi-entity concepts are unfamiliar to many candidates. Part 3 (Representation) is generally the shortest because the material is more procedural and less computational.
Factors That Affect Your Study Time
Your personal background can significantly shift these estimates:
Tax / Accounting Background
- Experienced tax preparers (3+ years): You may need only 80-120 total hours because individual and business return concepts are already familiar. Focus your time on Part 3 ethics and representation rules, which differ from daily practice.
- Accounting degree, no tax experience: Expect 100-150 hours. You understand debits and credits, but tax-specific rules like Section 199A, passive activity loss rules, and IRS penalty structures still need dedicated study.
- Career changers with no accounting background: Plan for 150-200+ hours. Everything is new, so give yourself extra time and build foundational tax vocabulary first.
Study Consistency
- Studying 10-15 hours per week consistently beats cramming 30 hours in a single weekend. Spaced repetition locks information into long-term memory and reduces burnout.
Quality of Study Materials
- Using a structured review course with practice exams can cut your total study time by 20-30% compared to reading IRS publications alone. Courses organize the material in testable order and highlight the topics Prometric emphasizes most.
Free Practice Questions
Sample Study Schedules
2-Month Intensive Plan (All 3 Parts)
Best for full-time studiers or candidates with tax experience who want to finish quickly.
| Week | Focus | Hours/Week |
|---|---|---|
| Weeks 1-3 | Part 1: Individuals (study + practice questions) | 15-20 |
| Week 4 | Part 1: Review & take Part 1 exam | 15 |
| Weeks 5-7 | Part 2: Businesses (study + practice questions) | 15-20 |
| Week 8 | Part 2: Review & take Part 2 exam | 15 |
| Overlap | Part 3: Representation (can overlap with weeks 6-8) | 10-12 |
| Total | ~130-160 hours |
4-Month Steady Plan (All 3 Parts)
Best for working professionals studying evenings and weekends.
| Week | Focus | Hours/Week |
|---|---|---|
| Weeks 1-5 | Part 1: Individuals | 8-10 |
| Week 6 | Part 1: Final review & exam | 10 |
| Weeks 7-12 | Part 2: Businesses | 8-10 |
| Week 13 | Part 2: Final review & exam | 10 |
| Weeks 14-17 | Part 3: Representation | 8-10 |
| Week 18 | Part 3: Final review & exam | 10 |
| Total | ~150-180 hours |
6-Month Relaxed Plan (All 3 Parts)
Best for candidates with no tax background who want minimal daily stress.
| Month | Focus | Hours/Week |
|---|---|---|
| Months 1-2 | Part 1: Individuals | 6-8 |
| Months 3-4 | Part 2: Businesses | 6-8 |
| Months 5-6 | Part 3: Representation + final reviews | 6-8 |
| Total | ~150-200 hours |
Time-Saving Study Tips
- Start with your strongest part. If you prepare individual returns daily, begin with Part 1 to build confidence and momentum before tackling the harder material.
- Use practice questions early. Do not wait until the end of your study period. Working through questions from Day 1 reveals weak areas immediately so you can redirect time where it matters.
- Focus on high-weight topics. Each part has IRS-published content outlines. Allocate more hours to topics that carry the most exam weight (individual income for Part 1, business entities for Part 2, Circular 230 for Part 3).
- Study one part at a time. Avoid studying multiple parts simultaneously. Complete and sit for one exam before moving to the next.
- Use AI-powered study tools. When you get stuck on a concept, ask AI to explain it in plain language rather than spending 30 minutes rereading the same IRS publication paragraph.
- Take timed practice exams. Simulate the real 3.5-hour exam environment at least twice per part. This trains your pacing (about 2 minutes per question) and reduces test-day anxiety.
- Schedule your exam date first. Having a firm Prometric appointment creates urgency and prevents indefinite "I'll study a little more" delays.
Best FREE Study Resources
- OpenExamPrep FREE EA Practice Questions - Hundreds of free practice questions covering all three parts
- IRS Enrolled Agent Information - Official IRS page with exam specifications
- IRS Publications - Publication 17 (Individuals), Publication 334 (Small Business), Circular 230 (Practice & Procedures)
- AI Study Assistant - Use our free AI tool to get instant explanations on any EA topic
When to Schedule Your EA Exams
The EA exam testing window runs from May 1 through the end of February each year (closed March and April for IRS updates). Strategic scheduling tips:
- Schedule Part 1 first if you have individual tax experience
- Allow 3-6 weeks between parts to study the next section without burnout
- Avoid scheduling during tax season (January-April) when you are busiest
- Remember the 3-year rule - you must pass all 3 parts within a rolling 3-year window
Bottom Line
Plan for 100 to 200 total hours across all three parts, with the exact number depending on your tax background and study efficiency. Most working professionals pass all three parts within 3 to 6 months by studying 8-15 hours per week. Start with your strongest part, use practice questions from the beginning, and schedule your exam date early to stay accountable.