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Free EA Exam Flashcards

Memorize 50 essential terms and definitions for the Enrolled Agent (EA) Exam (SEE). See the term, recall the definition, then flip to check yourself.

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9 Topics
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Card 1 of 50Individual Taxation

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About These EA Flashcards

These 50 flashcards are designed to help you memorize key terms and definitions for the Enrolled Agent (EA) Exam (SEE). Each card shows a term on the front and its definition on the back—the classic flashcard format for vocabulary memorization. Use these alongside our practice questions to build both recall and comprehension.

Topics Covered

Individual Taxation6 cards
Business Taxation6 cards
IRS Representation6 cards
Tax Procedures6 cards
Ethics5 cards
Tax Credits5 cards
Deductions5 cards
Entity Types5 cards
Tax Planning6 cards

Frequently Asked Questions

What is the Enrolled Agent exam pass rate for each part?

According to Prometric's 2024-2025 data, EA exam pass rates are: Part 1 (Individuals) 58%, Part 2 (Businesses) 71%, and Part 3 (Representation, Practices, and Procedures) 70%. Part 1 has the lowest pass rate, likely because it attracts the most first-time candidates as the typical starting point. The overall average pass rate across all three parts is approximately 66%.

What score do you need to pass the EA exam?

You need a scaled score of 105 out of 130 to pass each part of the EA exam (SEE). The exam is scored on a 40-130 point scale. Each part contains 100 questions, but only 85 are scored—15 are experimental questions that don't count toward your score but are used to develop future exams.

How long do you have to pass all three parts of the EA exam?

You have 3 years from the date you pass your first exam part to pass all three parts. Passing scores are valid for 3 years from the pass date. If you don't complete all parts within this window, expired scores become invalid. The testing window runs from May 1 through February 28/29, with March and April closed for exam updates.

How soon can you retake the EA exam after failing?

You must wait only 24 hours after failing to schedule a retake for the same part. You can take each exam part up to 4 times within a single testing window (May 1-February 28). There's no limit on total lifetime attempts, but you'll pay the $267 exam fee for each attempt.

How many hours should I study for the EA exam?

Most candidates need 150-300 total hours to pass all three parts. Gleim recommends 80-100 hours each for Parts 1 and 2, and 60-80 hours for Part 3. Plan to study at least 10-15 hours per week. Part 2 (Businesses) typically requires the most study time due to the complexity of business taxation topics.

Is the EA exam harder than the CPA exam?

The EA exam is generally considered less difficult than the CPA exam, with higher pass rates (66% average vs. 45-55% for CPA). However, the EA exam requires deep knowledge of tax law specifically. The CPA exam is broader, covering audit, financial accounting, and regulation. Key advantage: the EA has no education requirements—anyone can take it.