EA AGENT EXAM PART 3 - REPRESENTATION, PRACTICE… 2025/26
2025/26, Enrolled Agent (EA), SEE Exam, Part 3 Representation, Practice and Procedure, Taxation, Regulation
EA AGENT EXAM PART 3 - REPRESENTATION, PRACTICE… 2025/26 free download
2025/26, Enrolled Agent (EA), SEE Exam, Part 3 Representation, Practice and Procedure, Taxation, Regulation
2025/26 Enrolled Agent (EA)
An Enrolled Agent (EA) is a tax professional who has the legal authorization to represent clients with their tax issues before the IRS. This may involve defending a tax return, assisting a client during an audit, or even representing them in an appeal. Enrolled Agent is the highest credential awarded by the IRS and allows you to practice in all 50 states and territories, without limitation on who you can represent.
Becoming an Enrolled Agent is more accessible than you may realize. How quickly you go through the process depends greatly on your current tax knowledge and experience. It only takes most people between three months to a year to pass the EA Exam and become fully credentialed.
These are the basic steps:
Get your Preparer Tax Identification Number (PTIN) from the IRS website.
Pass the Enrolled Agent Exam
Submit your application, including a “suitability check” (criminal background check + tax investigation) to the IRS.
EA exam
The IRS EA exam is a comprehensive three-part test that tax preparers must pass in order to become an IRS Enrolled Agent. After tax preparers pass all three Enrolled Agent exams and complete the other requirements (there aren’t many!), the IRS distinguishes them with the EA designation. It signals a high level of expertise and allows them to practice before the IRS.
Each of the three EA tests has 100 multiple-choice questions and a 3.5 hour testing time. The Enrolled Agent test is administered at Prometric testing centers, which are located in the US and internationally.
Part 3 - Representation, Practice and Procedures
o Practices and Procedures – 26 questions
o Representation before the IRS – 25 questions
o Specific Types of Representation – 20 questions
o Completion of the Filing Process – 14 questions
