EA Exam Information

An Enrolled Agent (EA) is a tax professional authorized by the United States federal government to represent taxpayers before the Internal Revenue Service (IRS). EAs specialize exclusively in taxation and have a unique expertise in tax law, which allows them to provide tax-related services to individuals and businesses. EAs are authorized to represent taxpayers in all matters before the IRS, including audits, collections, and appeals.

The EA credential is ideal for individuals with a strong interest in tax law and who want to develop a career in IRS representation, tax consulting, tax return preparation, as well as other tax-related services. 

Enrolled Agents are a valuable resource for anyone in need of tax-related assistance. Becoming an Enrolled Agent demonstrates a high level of knowledge in tax law and can lead to increased credibility, career opportunities, and the ability to offer a wider range of tax-related services.

The total cost to become an EA includes both 1) exam registration fees and 2) exam prep materials.

1) Exam Registration Fees

The costs to become an EA include:

1. $18.75 PTIN Fee - You need to Apply for a PTIN if you do not already have one.
2. $317 Exam Fee for Part 1
3. $317 Exam Fee for Part 2
4. $317 Exam Fee for Part 3
5. $140 Enrollment Fee (paid after passing all of the exams)*

Example: If you do not already have a PTIN and pass all 3 exams on your first attempt, the total cost is $1,109. Re-takes will increase the total cost.

* To apply for enrollment and submit the enrollment fee for becoming an Enrolled Agent, you have two options. You can use Pay.gov Form 23 to complete the process electronically, or you can download Form 23 - the Application for Enrollment to Practice Before the Internal Revenue Service, and send the completed form and payment via check through mail to the IRS.

2) Exam Prep Materials

While many EA exam prep providers charge $1,000–$2,000 or more for study materials alone, HOCK offers a complete EA Membership for $59.99 per month with our current 50% discount.

HOCK EA Membership includes complete EA study materials, practical tax courses, professional development courses, digital badges, and access to the HOCK Circle community - all in one place.

You can study at your own pace, take as long as you need, and cancel anytime.

One unique aspect of becoming an Enrolled Agent is that there are no specific education or experience requirements to begin, making the path to becoming an EA accessible and open to anyone. However, it's important to note that while there are no strict requirements to sit for the exam, the process of becoming an EA still requires hard work, study, and dedication.

Note: You have to pass all three exams within two years after passing your first exam.

The three EA exams are based on current tax law. The exam testing cycle runs from May 1 through the end of February of the following year. There is no testing in March and April. Each part of the EA exam covers specific Domains (Sections) that are released by the IRS in Exam Content Outlines.

EA Part 1

1. 1. Preliminary Work and Taxpayer Data
   2. Income and Assets
   3. Deductions and Credits
   4. Taxation
   5. Advising the Individual Taxpayer
   6. Specialized Returns for Individuals

EA Part 2

1. 1. Business Entities and Considerations
   2. Business Tax Preparation
   3. Specialized Returns and Taxpayers

EA Part 3

1. 1. Practices and Procedures
   2. Representation before the IRS
   3. Specific Areas of Representation
   4. Filing Process

The EA exam consists of three separate parts, and you may take them in any order. Each part includes 100 multiple-choice questions, of which 85 are scored and 15 are unscored. You have 3.5 hours to complete each part, with an on-screen timer to help you manage your time.

The exam is computer-based and can be taken either remotely or in person. Candidates in the United States can choose between testing at PSI centers or remote testing, while international candidates take the exam remotely only. All remote exams are conducted under strict security and proctoring requirements.

Beginning March 1, 2026, the EA exam is administered by PSI Services. Scheduling is already available for candidates in the United States, with testing expected to begin on July 1, 2026. For international candidates, both scheduling and testing are set to begin on September 1, 2026.

Candidates are encouraged to check the PSI website regularly for the latest updates on testing availability, scheduling, and any additional guidance.

Learn more about EA exam remote and international testing.

Based on the difficulty of the questions randomly selected for your exam and the number of questions that you got correct, you are given a “scaled score” between 200 to 800. A 500 score is required to pass the exam. Learn more about the EA exam scaled score.

If you pass, your report will simply show a “pass” result, not your exact score. You will also receive feedback on areas where you can continue improving. After passing all three parts, you can apply to become an Enrolled Agent.

If you do not pass, your report will include your score and show which areas need more focus. You can retake the failed part, but you must pass all three parts before applying for enrollment.

Once you become an EA, you are required to:

• Renew your status every three years.
• Renew your PTIN (Preparer Tax Identification Number) between mid-October and December 31 of each year.
• Meet Continuing Education Requirements, which include 72 hours every three years (minimum of 16 hours per year, two of which must be on ethics).

While every student will study at a different pace, it usually takes about 2-3 months of study per Part, totaling 6-9 months for all 3 Parts. Our <a href="https://www.hockinternational.com/how-to-use-hock-passmap/" target="_blank" rel="noopener">PassMap</a> Learning Management System lets you customize your learning experience. By simply entering your target exam date into PassMap, you will have a weekly study schedule to stay on track for your target exam date.

PassKey Learning Systems was acquired by HOCK International in 2025. For many years, PassKey was known in the United States for its Enrolled Agent (EA) exam preparation materials, including the PassKey EA review course used by many tax professionals preparing for the IRS EA-SEE exam.

Following the acquisition, PassKey became part of HOCK International and no longer operates as a separate company. The EA study materials and expertise developed by PassKey are now included within HOCK International’s EA exam preparation programs.

Students who previously searched for PassKey EA exam prep, PassKey EA review courses, or PassKey Learning Systems materials will now find those EA study resources available through HOCK International.

HOCK continues to support candidates preparing for the EA exam with comprehensive study materials, practice questions, and learning tools designed to help professionals succeed.

Explore our FREE EA exam resources:

• Join HOCK Free Membership for EA sample study materials, sample questions, tax courses, and more.
• Watch How to Become an Enrolled Agent - webinar with Brian Hock
• Download EA Exam Study Tips

For in-depth articles about choosing a certification, preparing for exams, and professional development, visit the free HOCK Resource Library.

If you have any other questions about the exam or studying for the exam, please get in touch and we will be glad to help.