What is the EA exam passing score?

The EA exam (Special Enrollment Examination) uses a scaled score from 40-130, with 105 being the passing score. Each of the three parts has 100 questions, with 85 scored and 15 experimental. You have 3.5 hours per part.

How hard is the EA exam?

The EA exam difficulty varies by part. Part 1 (Individuals) has a 56% pass rate, Part 2 (Businesses) around 60%, and Part 3 (Representation) is easiest at 83-86%. Most candidates study 100-150 hours per part. Part 2 is considered hardest due to complex business taxation.

What are the EA exam requirements?

There are no educational requirements to take the EA exam - anyone can sit for it. You need a PTIN (Preparer Tax Identification Number), must pass all three parts within 2 years, and pass an IRS background/tax compliance check. No degree or experience required.

How much does the EA exam cost?

Each EA exam part costs $267, for a total of $801 for all three parts. You can take parts in any order, and each part can be taken up to 4 times per testing window (May 1 - February 28). The testing window closes March-April for updates.

What's the difference between EA and CPA?

EAs specialize in tax and have unlimited representation rights before the IRS - the same as CPAs and attorneys. However, EAs don't need a degree (just pass the exam), while CPAs require 150 credit hours and experience. EAs are federally licensed; CPAs are state-licensed. For tax-only practice, EA is faster and cheaper to obtain.

What's included for free?

All study guides, practice questions, and explanations are completely free. We also include 10 AI-powered questions daily. For unlimited AI assistance, you can upgrade to Pro.

Why is the content free?

OpenExamPrep was founded by Ran Chen, a CFP® who passed multiple financial exams and believes quality exam prep shouldn't cost hundreds of dollars. With AI, we can create quality content at scale and make it accessible to everyone.

Is the content up to date?

Yes! Our content is aligned with the latest exam outlines and updated regularly. Last update: January 2026.

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Free EA Exam Prep

Enrolled Agent (Special Enrollment Examination)

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Chapters

204

Sections

Our Cost

Last updated: January 2026

EA Exam Details

Enrolled Agent (Special Enrollment Examination)

Administered by IRS (Prometric)

Official Source

105 (scaled, out of 130)

Passing Score

100

Questions

3.5

Hours

$267 per part ($801 total)

Exam Fee

Study time: 100-150 hours per part

Prerequisites: None - must pass background check

Exam Content Breakdown

Based on the official IRS (Prometric) content outline

Part 1: Individuals33%

Individual taxation, income, deductions, credits, estate & gift tax

Part 2: Businesses33%

Business entities, partnerships, corporations, depreciation

Part 3: Representation33%

Circular 230, IRS practices, audits, collections, ethics

What's Included

30 Chapters

Complete exam coverage

Practice Quizzes

With detailed explanations

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CFP®

Why It's Free

Quality Exam Prep Shouldn't Cost Hundreds

I'm Ran Chen, an engineer with 20+ years of coding experience. I passed my Life Insurance license, EA exam, SIE, Series 6, 63, 65, and finally the CFP® exam.

Through all these exams, one thing became clear: exam prep is expensive. But with AI, we can change that. Quality preparation can now be free for everyone.

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What's Next After the EA?

After passing the EA, you can pursue these career paths

CPA

Certified Public Accountant

Coming Soon

Tax Attorney

JD with tax specialization

Verify information with these official sources

Prometric SEE Page IRS Enrolled Agent Info Circular 230

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Enrolled Agent

1Part 1, Chapter 1: Tax Return Basics & Filing Requirements

2Part 1, Chapter 2: Filing Status & Dependents

3Part 1, Chapter 3: Wages & Employee Compensation

4Part 1, Chapter 4: Interest, Dividends & Other Income

5Part 1, Chapter 5: Capital Gains & Property Transactions

6Part 1, Chapter 6: Adjustments to Income

7Part 1, Chapter 7: Deductions (Standard & Itemized)

8Part 1, Chapter 8: Tax Calculation & Credits

9Part 1, Chapter 9: Retirement Accounts & Social Security

10Part 1, Chapter 10: Specialized Individual Returns

11Part 2, Chapter 11: Business Entity Types

12Part 2, Chapter 12: Starting a Business

13Part 2, Chapter 13: Worker Classification & Payroll

14Part 2, Chapter 14: Accounting Methods & Income

15Part 2, Chapter 15: Depreciation & Asset Treatment

16Part 2, Chapter 16: Business Deductions

17Part 2, Chapter 17: Business Credits & Fringe Benefits

18Part 2, Chapter 18: Sole Proprietorships

19Part 2, Chapter 19: Partnerships

20Part 2, Chapter 20: C Corporations

21Part 2, Chapter 21: S Corporations

22Part 2, Chapter 22: Specialized Business Returns

23Part 3, Chapter 23: Practice Before the IRS

24Part 3, Chapter 24: Becoming & Maintaining EA Status

25Part 3, Chapter 25: Practitioner Duties (Circular 230)

26Part 3, Chapter 26: Power of Attorney & Authorization

27Part 3, Chapter 27: Legal Authority & Research

28Part 3, Chapter 28: Specific Representation Issues

29Part 3, Chapter 29: Final Review & Exam Strategy

30Part 3, Chapter 30: Filing Process & E-File

Free EA Exam Prep

EA Exam Details

Enrolled Agent (Special Enrollment Examination)

Exam Content Breakdown

What's Included

30 Chapters

Practice Quizzes

Free to Start

Quality Exam Prep Shouldn't Cost Hundreds

What's Next After the EA?

CPA

Tax Attorney

EA Exam FAQ

What is the EA exam passing score?

How hard is the EA exam?

What are the EA exam requirements?

How much does the EA exam cost?

What's the difference between EA and CPA?

What's included for free?

Why is the content free?

Is the content up to date?

Course Content

Part 1, Chapter 1: Tax Return Basics & Filing Requirements

Part 1, Chapter 2: Filing Status & Dependents

Part 1, Chapter 3: Wages & Employee Compensation

Part 1, Chapter 4: Interest, Dividends & Other Income

Part 1, Chapter 5: Capital Gains & Property Transactions

Part 1, Chapter 6: Adjustments to Income

Part 1, Chapter 7: Deductions (Standard & Itemized)

Part 1, Chapter 8: Tax Calculation & Credits

Part 1, Chapter 9: Retirement Accounts & Social Security

Part 1, Chapter 10: Specialized Individual Returns

Part 2, Chapter 11: Business Entity Types

Part 2, Chapter 12: Starting a Business

Part 2, Chapter 13: Worker Classification & Payroll

Part 2, Chapter 14: Accounting Methods & Income

Part 2, Chapter 15: Depreciation & Asset Treatment

Part 2, Chapter 16: Business Deductions

Part 2, Chapter 17: Business Credits & Fringe Benefits

Part 2, Chapter 18: Sole Proprietorships

Part 2, Chapter 19: Partnerships

Part 2, Chapter 20: C Corporations

Part 2, Chapter 21: S Corporations

Part 2, Chapter 22: Specialized Business Returns

Part 3, Chapter 23: Practice Before the IRS

Part 3, Chapter 24: Becoming & Maintaining EA Status

Part 3, Chapter 25: Practitioner Duties (Circular 230)

Part 3, Chapter 26: Power of Attorney & Authorization

Part 3, Chapter 27: Legal Authority & Research