EA exam format and scoring: the SEE explained
By Haresh Ratnagrahi, Founder, HiPrep (CPA, FCA, CMA (US), CISA, CRISC)
The SEE has three parts. Each is a multiple-choice exam of 100 questions in 3.5 hours. Scores are scaled from 40 to 130 and 105 is the pass mark. You can take the parts in any order, and you must pass all three within two years.
Key takeaways
- Part 1: Individuals.
- 100 multiple-choice questions per part.
- A scaled score between 40 and 130.
- Do a first pass in about two hours, answering what you know.
- A basic on-screen calculator is provided.
The three parts
Part 1: Individuals. Individual returns, income, deductions and credits.
Part 2: Businesses. Business entities, financial information, assets and returns.
Part 3: Representation, Practices and Procedures. Practising before the IRS, ethics and procedures.
Format and timing
100 multiple-choice questions per part.
3.5 hours per part, so pace yourself at about two minutes per question.
Taken at Prometric centres.
How scoring works
A scaled score between 40 and 130. A score of 105 passes.
It is not a percentage, because forms differ slightly in difficulty.
Answer every question. Confirm the current rules on unanswered questions with the IRS.
Pacing strategy
Do a first pass in about two hours, answering what you know. Flag hard questions and use the remaining time for them.
Calculator and tools
A basic on-screen calculator is provided. Practise with it so test day feels familiar.
Exam facts at a glance
Enrolled Agent (EA) (US Enrolled Agent), overseen by IRS · Special Enrollment Examination. 3: Exam parts (SEE). 3.5 hrs: Per part: 100 MCQs. 105: Passing score (40–130 scale). 2 yrs: To pass all three parts.
Part 1, Individuals: Individual tax returns, income, deductions and credits. Main topics: Preliminary work and taxpayer data, Income and assets, Deductions and credits, Taxation and advice, Specialised returns.
Part 2, Businesses: Business entities, financial information and business returns. Main topics: Business entities, Business financial information, Business assets and depreciation, Specialised returns and taxpayers.
Part 3, Representation, Practices and Procedures: Practising before the IRS, ethics and procedures. Main topics: Practices and procedures, Representation before the IRS, Specific types of representation, Completion of the filing process.
The path from eligibility to certification
Enrolled Agent (EA): 1. Get a PTIN. Obtain a Preparer Tax Identification Number from the IRS. 2. Register for the SEE. Schedule through the Prometric system. 3. Book at Prometric. Take each part at a Prometric test centre, including international locations. 4. Pass all three parts. Within the two-year window. 5. Apply for enrolment. Submit Form 23 and clear the suitability check.
Who it suits: Commerce graduates and accounting professionals; US tax outsourcing and KPO professionals; CAs and CMAs adding US tax authority; Freelancers who want to serve US clients. Careers it opens: US tax preparation and advisory; IRS representation; US tax outsourcing and GCC tax teams; Independent practice for US clients.
Key terms explained
Multiple-choice question: A question with one best answer from several choices. Most exam sections combine multiple-choice questions with task-based simulations. The CMA and EA exams are mainly multiple choice, with CMA essays.
Scaled score: Your raw performance converted to a common scale so different exam forms are comparable. CPA sections use 0–99 with 75 to pass. CMA uses 0–500 with 360 to pass. The EA SEE uses 40–130 with 105 to pass.
Prometric: The test-centre network where the CPA, CMA and EA exams are delivered, including centres in many countries outside the US.
SEE: The Special Enrollment Examination: three parts (Individuals, Businesses, Representation) that qualify candidates for the Enrolled Agent credential. Each part has 100 multiple-choice questions.
IRS: The Internal Revenue Service: the US federal tax authority. It sets the SEE and licenses Enrolled Agents.
More questions candidates ask
Which should I pick: CPA, CMA or EA? CPA suits audit, reporting and global accounting careers. CMA suits management accounting, FP&A and finance leadership. EA suits US tax and IRS representation, and is the quickest to complete. Our counsellors will map one to your background and goals for free.
Can I take these exams from outside the US? Yes. The CPA, CMA and EA exams are available at Prometric test centres in many countries, including India, the Middle East and Asia-Pacific. Eligibility and registration run through the relevant body: a US state board for CPA, IMA for CMA and the IRS for EA.
Do I need a commerce degree? It depends on the exam. CPA requires a degree plus accounting and business credit hours, which vary by state. CMA requires a bachelor’s degree plus experience. EA has no degree requirement. Book a free eligibility check and we will tell you exactly where you stand.
What are the passing scores? CPA: 75 on a 0–99 scale. CMA: 360 on a 0–500 scale. EA: 105 on a 40–130 scale. All are scaled scores, not percentages.
How HiPrep can help
HiPrep is an exam-prep provider for the CPA (US), CMA (US) and Enrolled Agent exams. Every answer is built step by step, cell by cell, so you see how a result is reached and not only what it is. Explanations are available in English, Hindi, Tamil, Telugu and Kannada, and a mentor is behind the platform for doubts.
You get a Prometric-style simulator with tutor and exam modes, full-length mock exams with a scaled-score estimate and topic breakdown, layered books, one-page revision notes built from your mistakes, flashcards, an AI tutor that hints before it tells, and a study plan that adapts to your exam date and weekly hours.
Start with the free diagnostic: 45 minutes and a topic-by-topic report that shows where you stand before you spend anything.
Frequently asked questions
Is the SEE open book?
No. It is a closed-book exam, so know the key rules and forms. Confirm what tools are allowed on the IRS site.
Can I retake a part?
Yes. Check the current retake rules and limits with the IRS and Prometric.
Sources and official references
About the author
Haresh Ratnagrahi, Founder, HiPrep (CPA, FCA, CMA (US), CISA, CRISC). Haresh has spent 30+ years in corporate finance, M&A and teaching, including as a professor at Sydenham College of Commerce and as founder of the Finance & Accounts Learning Academy at EXL, where he trained more than 6,000 employees. He founded HiPrep to give CPA, CMA and EA candidates clear teaching, a real exam simulator and mentoring.