What are the three parts of the EA exam?

SEE structure at a glance

The IRS states that each part has 100 questions. Eighty-five are scored and 15 are experimental, non-scored questions. Candidates cannot tell which questions are experimental, so every question should be treated as potentially scored.

Timing and order

Examination time is 3.5 hours per part. The IRS FAQ describes four hours of seat time to accommodate the tutorial, survey and two scheduled ten-minute breaks. Parts do not have to be taken on the same day or in numerical order.

The flexibility to choose an order is useful. A candidate with recent individual-tax experience may start with Part 1; someone working with entities may prefer Part 2. Part 3 is not merely an “easy” add-on: its official outline covers practice rights, due diligence, Circular 230, representation, collections, appeals and procedures.

Use the current content outlines

Topic coverage and the tax-law testing year can change. The authoritative planning document is the current PSI Candidate Information Bulletin, which includes the content outline for every part. IRS sample questions help candidates understand question style but are not a complete syllabus.

Passing all three parts

Passing one part does not confer EA status. Credit generally carries for three years from the date a part was passed; all remaining parts must be passed before the relevant credit expires. The 2026 bulletin includes limited extensions connected with the provider transition, so candidates with older passing credits should verify their individual dates from official records.

How to practise

Preparation should combine domain study with full-length execution. Enrolled Mastery mock exams use the official headline format—100 questions in 3.5 hours—to build pacing and stamina. They are independent mock exams and are not official IRS questions or appointments.