EA Exam Format 2026: The 3-Part SEE Explained

The EA exam has 3 parts

The Enrolled Agent credential is earned via the Special Enrollment Examination (SEE), a 3-part exam. Unlike the CPA or CMA, there's no degree requirement to sit it — the EA is purely a demonstration of US federal tax knowledge, which is why it attracts candidates from a wider range of backgrounds.

What each part covers

Part 1 — Individuals — covers income and assets, deductions and credits, tax advising, filings, and specialized individual returns.

Part 2 — Businesses — covers business entities (C-corps, S-corps, partnerships), business expenses and assets, and fiduciary and exempt-organization taxes.

Part 3 — Representation, Practices and Procedures — covers practicing before the IRS, taxpayer representation rules, audits, appeals, and the filing process itself.

Why EA is the fastest of the four to complete

With only 3 parts, no degree prerequisite, and no experience requirement to sit the exam, the EA is generally the quickest of the four credentials covered here to prepare for and complete — most candidates finish all 3 parts within a few months of consistent study.