Become an Enrolled Agent

Exam Preparation Material
Link to IRS Information

Enrolled Agent Exam Preparation Material Has Been Upgraded

Our Enrolled Agent Exam Preparation Material has recently been upgraded.  More than 1,000 online questions are available to provide an easy to use but thorough preparation experience.  Unlimited access to the Study Guides, Online Study Questions, and Practice Tests.

Introductory Pricing Now Available 

About the exam

The formal name of the 3-part exam the Special Enrollment Examination (SEE).

The current exam is based on the Internal Revenue Code through December 31, 2016.

There is a fee per part paid at the time of appointment scheduling. The test fee is non-refundable and non-transferable.

Each part of the SEE contains 100 questions, 85 of which are counted towards the final score.
  • SEE1: Part 1 — Individuals
    • Preliminary Work with Taxpayer Data – 17 questions
    • Income and Assets – 21 questions
    • Deductions and Credits – 21 questions
    • Taxation and Advice – 14 questions
    • Specialized Returns for Individuals – 12 questions
  • SEE2: Part 2 — Businesses
    • Business Entities – 28 questions
    • Business Financial Information – 39 questions
    • Specialized Returns and Taxpayers – 18 questions
  • SEE3: Part 3 — Representation, Practices and Procedures
    • Practices and Procedures – 25 questions
    • Representation before the IRS – 24 questions
    • Specific Types of Representation – 19 questions
    • Completion of the Filing Process – 17 questions

Each part is 3.5 hours long. The actual seat time is 4 hours to allow for a tutorial and survey.

The examinations can be taken in any order. Each exam part may be taken 4 times per testing window, which runs from May 1 to the end of February.

The examinations are closed book. You are not allowed to access notes, books, reference materials, or electronic devices at any time during the examination or during breaks. Unauthorized access to notes, books, reference materials or electronic devices may result in your test results being nullified by the IRS. You will be provided scratch paper and pencils at the test center and you are not allowed to leave the testing room with notes taken during the examination.

Examination results are printed immediately upon completion of the examination.

The scaled passing score is 105.
  • Scaled scores are determined by calculating the number of questions answered correctly and converting it to a scale that ranges from 40 to 130. The IRS has set the scaled passing score at 105. Failing candidates are provided a scaled score value so that they may see how close they are to being successful. Candidates that receive a scaled score of 104 are very close to passing. Candidates with a scaled score of 45 are far from being successful.
  • You will also receive diagnostic information to assist you with future examination preparation.
  • If you pass, the score report will show a passing designation. It will not show a score. All score values above passing indicate that a candidate is qualified — not how qualified. You will also receive diagnostic information which may indicate areas of weakness in your performance where you may need continuing education.

If using our exam preparation system, understand the answers to the questions but also utilize the links to various IRS material. Always learn more than just the answers to the questions.

IRS publications, tax forms and instructions, Circular 230 are all useful. Remember who is ultimately responsible for the test questions and answers – the IRS. Being familiar with the wording in IRS publications makes sense.

There is no substitute for thorough preparation. Commercially available test preparation material can be very helpful, but any preparation plan must be based on many hours of preparation.

Whenever possible go to the basics. Keep Form 1040 in mind, or Form 1065 for partnerships, or Form 1120 and 1120S for corporations, or Form 1041 for estates and trusts. How is income computed on these forms, and if applicable, how are tax and credits calculated?

Have a study plan. Regular study over many weeks might be required. Try to be consistent.

Pay attention to the details. The tax law is very detailed, and the test questions will be very detailed. Push yourself to know the content area. The exact wording of the questions is unknown. Be ready for questions that are different than those you used when preparing for the exam.

Trust your instincts. If you have studied well for the exam, you have a lot of important knowledge. When you are unsure of an answer, don’t overthink it. Go for it and trust your first reaction.

How to pass the exam 

"I am very glad I found your program. So many others are several hundreds more and would only produce the same results. Thank you so much for making it possible for me to afford the assistance I needed to pass the SEE's."  
   
Denise S.