How to pass the EA exam: a practical strategy
By Haresh Ratnagrahi, Founder, HiPrep (CPA, FCA, CMA (US), CISA, CRISC)
To pass the EA exam, study one part at a time, do hundreds of practice questions, review every explanation, take timed mocks and learn the forms. Start with Part 1, keep gaps between parts short and schedule each exam before you start studying.
Key takeaways
- Start with Part 1 because filing status, income and credits come up in the other parts.
- Do questions in timed sets of 25 to 50.
- Revisit your one-line rules and weak topics.
- Part 1, then 2, then 3 suits most candidates.
- Read the score report, rebuild a short plan, and retake while the material is fresh.
Build the base
Start with Part 1 because filing status, income and credits come up in the other parts.
Learn the forms and what each reports, not only the numbers.
Practise like the exam
Do questions in timed sets of 25 to 50.
Review every miss and write a one-line rule for it.
Take at least two full mock exams per part.
The final week
Revisit your one-line rules and weak topics.
Sleep, eat well and arrive early at the test centre.
Do a short, light review the night before, not a new topic.
Study order options
Part 1, then 2, then 3 suits most candidates. If you work in business tax, start with Part 2.
If you fail a part
Read the score report, rebuild a short plan, and retake while the material is fresh.
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
Enrolled Agent: A US tax professional licensed by the IRS with unlimited rights to represent taxpayers before the IRS. You earn it by passing the SEE and a suitability check. No degree is needed.
Mock exam: A full-length practice exam under real conditions, used to estimate readiness and train time management.
Filing status: The category a taxpayer files under: single, married filing jointly, married filing separately, head of household or qualifying surviving spouse. It affects tax rates and eligibility for credits.
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
How many hours do I need?
Plan roughly 60 to 100 hours per part, depending on your background.
What score should I get in mocks?
Aim for consistent scores above the pass mark across two mocks before you book.
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.