The Enrolled Agent (EA) Exam, also called the Special Enrollment Examination (SEE), is the pathway to becoming a licensed tax expert recognized by the IRS (Internal Revenue Service) in the United States. An EA has the highest credential awarded by the IRS, allowing them to represent taxpayers before the IRS in all matters—audits, appeals, and collections.

If you’re looking to develop a rewarding profession in tax, the EA test is your ticket to success.

What is the EA test?

The EA test (SEE) tests your knowledge of U.S. tax law and your ability to apply it in real-world situations. It is conducted by the IRS and consists of three parts:

Individuals – Covers taxation of individuals, filing status, income, deductions, and credits.

Businesses – Focuses on taxation of corporations, partnerships, sole proprietorships, trusts, and estates.

Representation, Practices, and Procedures – Includes IRS ethics, practice before the IRS, appeals, and taxpayer representation.

You must pass all three parts within a two-year window to become an EA.

EA test Eligibility

The best part about the EA test is that there are no strict educational or professional prerequisites. Anyone with the determination to master U.S. tax laws can take the test. However, tax/accounting knowledge assists.

EA test Format

Type: Multiple-choice questions

Questions per Part: 100 questions

Duration: 3.5 hours per part

Scoring: Scaled score of 105 out of 130 is required to pass

Mode: Computer-based, conducted at Prometric centers worldwide

EA test Difficulty Level

The EA test is considered challenging but manageable, especially compared to CPA or CFA. With the right study materials and practice, most candidates clear it in 6–12 months.

Why Become an Enrolled Agent?

IRS Recognition – Direct license from the IRS.

Global prospects – High demand in the U.S. and in India for tax professionals handling U.S. taxation.

Flexibility – EAs can work independently, with firms, or in Big 4 consultancies.

High Earning Potential – EAs in India earn between ₹6–12 LPA initially, while in the U.S. salaries range from $60,000–$100,000+.

readiness for the EA test

Use standard EA test books and review materials like Gleim EA Review.

Focus on practicing MCQs—the test is highly practical.

Create a study plan for 3–6 months per part depending on your pace.

conclusion

The Enrolled Agent Exam is a smart investment for those looking to develop a profession in taxation. With its flexible eligibility, global prospects, and recognition by the IRS, it’s one of the most attainable yet prestigious certifications in finance and tax.