Special Enrollment Examination · Parts 1–3
The Special Enrollment Examination (SEE) is the IRS's three-part test that grants the Enrolled Agent credential — the only federally licensed tax practitioner status with unlimited rights to represent any taxpayer before the IRS, in any state. No degree, accounting major, or work-experience requirement stands between you and the exam, but you must clear all three parts within a rolling three-year window. Miss that window and your earliest passed part expires, forcing a retake. This page breaks down exactly what each part tests, how it's scored, and how to get the credential locked in.
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No upfront fee — you settle only after your verified passing score. We advertise guaranteed results — 100% pass guaranteed or money back.
Three standalone parts you can pass in any order — each is its own exam
Part 1
Income, deductions, credits, filing status, basis, capital gains, retirement plans, and individual return preparation — the bread-and-butter Form 1040 world most candidates sit first.
Part 2
Sole proprietorships, partnerships, corporations, S corps, trusts, estates, payroll, depreciation, and business credits. Widely considered the hardest of the three parts.
Part 3
Circular 230 ethics, practitioner conduct, powers of attorney, IRS examinations, collections, appeals, and the rules that govern how an EA represents a client.
Each part is 100 multiple-choice questions in 3.5 hours of testing time, with scheduled breaks built into the seat time. Questions come in three styles: direct, incomplete-sentence, and "all of the following except." 85 questions are scored; 15 are unscored experimental items mixed in invisibly.
Raw scores are converted to a scaled score from 200 to 800, and 500 is the passing line on every part. Failing reports show your scaled number plus diagnostic feedback by topic; a passing result simply reads "pass" with no number. There is no penalty for guessing, so you should answer every question.
Each part is one third of the credential — you must pass all three within three years
Preliminary work, income and assets, deductions and credits, taxation, advising the individual taxpayer, and specialized returns for individuals.
Business entities and considerations, business tax preparation, and specialized returns and taxpayers including trusts, estates, and retirement plans.
Practices and procedures, representation before the IRS, specific areas of representation, and filing-process rules under Circular 230.
| Part | Official Title | Scored / Total Qs | Time |
|---|---|---|---|
| Part 1 | Individuals | 85 / 100 | 3.5 hours |
| Part 2 | Businesses | 85 / 100 | 3.5 hours |
| Part 3 | Representation, Practices & Procedures | 85 / 100 | 3.5 hours |
There is no required order — many candidates sit Part 1 (Individuals) first because it overlaps with everyday return prep, then save Part 2 (Businesses) for last since it covers the broadest range of entity types. Whatever the order, the three-year carryover clock starts the day you pass your first part.
Administered by PSI from the 2026 cycle — center or live remote proctoring
You sit the part in a quiet, monitored PSI testing room. Staff verify two forms of ID (one government photo ID), capture your photo and signature, store your belongings in a locker, and provide a sealed booklet or on-screen scratch tool. You schedule each part through the IRS SEE registration portal.
New with the PSI transition, you can take a part from a private room at home through the PSI secure browser. A live proctor performs an ID check and a 360° room scan, then monitors you by webcam and microphone for the full session. International candidates test remotely only from September 1, 2026. A clean desk and stable connection are mandatory.
You need a valid Preparer Tax Identification Number (PTIN) to register, plus government photo ID whose name matches your registration exactly. The proctor captures your photo before the part unlocks.
A clear desk, no second monitor, no phone or notes within reach, and a full webcam room scan. No one else may enter the room during the exam — a single interruption can void the session.
Stay in frame and on-camera throughout. One optional break is offered between the two 50-question sections; leaving the seat at any other time, talking aloud, or losing connection can flag the attempt.
The SEE is the fastest federal path to unlimited IRS representation rights
No degree required — but the tax detail runs deep
Difficulty: The SEE has no curve, but the volume is the trap. Each part tests current-year rules across hundreds of code sections, and Part 2 (Businesses) covers every entity type from partnerships to estates. Candidates routinely underestimate Part 2 and run out of three-year carryover before clearing it — exactly the squeeze our help is designed to remove.
The Enrolled Agent exam isn't one test — it's three, each with its own dense tax syllabus and a three-year clock ticking once you start. Exam Assist pairs you with a vetted tax specialist and works on a pay-after-you-pass model — so the risk sits with us, not you. No upfront fee, guaranteed results: just an honest plan for whichever part is blocking you, and a verified result before you settle.
Tell us which part you need (Individuals, Businesses, or Representation), your delivery method (PSI center or remote), your test date, and how much carryover time you have left. A couple of minutes over WhatsApp, Telegram, or Discord.
We review the part, your timeline, and your three-year window, and tell you plainly whether it's realistic — before any money is discussed. If it isn't a fit, we say so.
Exam Assist handles the sitting end to end. You're matched with a tax specialist who maps the work around the scaled-score line, the PSI secure-browser environment, and the part's heaviest topics — discreetly and confidentially.
You only pay once your passing result for that part is confirmed on your official report. No verified pass, nothing owed.
Specialist support for CPA-track and federal tax credentials, pay-after-you-pass.
For finance professionals stacking credentials alongside the EA designation.
Start a private conversation about the part you need — no account, no upfront fee.
Tell us which SEE part you need and your carryover deadline — get an honest answer first.
Straight answers about the IRS Special Enrollment Examination
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