How hard is the EA exam? Pass rates by part
About two out of three people pass each part of the Enrolled Agent exam. Part 1 is the hardest to pass at 58%. Parts 2 and 3 are at 71% and 70%.
| Part | 2022-23 | 2023-24 | 2024-25 |
|---|---|---|---|
| Part 1: Individuals | 60% | 56% | 58% |
| Part 2: Businesses | 68% | 68% | 71% |
| Part 3: Representation | 69% | 70% | 70% |
The IRS doesn't publish pass rates. These numbers come from test-prep companies that collect candidates' score reports, and they agree with each other for 2024-25. Treat them as estimates.
Is Part 1 really the hardest?
Not necessarily. Not everyone who takes one part takes the other two, so the groups of test-takers differ, and you can't fairly compare one part's rate with another's. Part 1 is also where many people start, often before they've settled into a study routine. If you prepare taxes for individuals every day, Part 1 may feel easier than Part 2 for you. Someone who works with businesses may find the opposite.
Also, these rates aren't your odds. They count everyone who sat the exam, whether they studied for a month or for a year.
How long to study
A common rough guide is 70 to 90 hours for Part 1, 80 to 100 for Part 2, and 60 to 80 for Part 3. That's 210 to 270 hours in all. Your own number depends on how much tax work you already do. At an hour a day, each part takes two to three months.
What's on the exam
The IRS calls it the Special Enrollment Examination, or SEE. It has three parts: Part 1 on individuals, Part 2 on businesses, and Part 3 on representation, practices and procedures. You can take them in any order.
- 100 questions per part. Only 85 count. The other 15 are experimental, and you can't tell which.
- 3.5 hours per part, or about 2 minutes a question. Seat time is 4 hours with the tutorial, a survey and two 10-minute breaks.
- Tax year 2025. Questions use the law as amended through December 31, 2025, unless one says otherwise.
For the topics and question counts in each part, see what each exam part covers.
How scoring works
The IRS converts your number of correct answers to a scale of 200 to 800. The passing score is 500. That isn't 500 out of 800 questions, and it isn't a percent.
- If you fail, you see your score and feedback on weak areas. The IRS says 495 is very close and 245 is far away.
- If you pass, the report just says "pass."
If you fail, you can book that part again after 24 hours, up to 4 tries per part in each testing window. Each try costs $317. See the full cost of becoming an EA.
Sources, checked October 6, 2026: IRS: Enrolled agent FAQ (format, time, scoring). Pass rates and study hours are estimates from test-prep companies, not IRS figures. Also see where to register now that PSI runs the exam.