Best Enrolled Agent Course 2026 — Top EA Reviews
Best Enrolled Agent Course: Top EA Exam Prep Courses Compared
The best enrolled agent course in 2026 is Surgent EA Review for most working professionals — especially those in India and the GCC — thanks to its AI-powered adaptive learning, shorter study hours, and competitive INR pricing through Eduyush. Gleim EA is the strongest pick for beginners, while Becker suits video-first learners.
This updated guide covers the 2026 PSI testing transition, compares every major EA review course head-to-head, and recommends the right option based on your education, career stage, and study style.
💡 Key Takeaway
- Surgent EA via Eduyush offers the best value for India & GCC candidates — ₹11,639–₹25,750 with adaptive A.S.A.P. Technology and "until you pass" access.
- The IRS has moved the EA exam from Prometric to PSI Services starting July 1, 2026 — expanding international testing access significantly.
- The EA exam has a 66% overall pass rate (Prometric 2024–2025 data), but candidates using AI-adaptive platforms like Surgent report 85–96% pass rates.
- Indian CAs and ACCA holders can leverage existing tax knowledge to reduce total study time to 150–200 hours with Surgent's adaptive engine.
- A 4-month testing blackout (March–June 2026) means now is the ideal time to start preparing for a July 2026 exam under PSI.
📑 Table of Contents
- What Is an Enrolled Agent (EA)?
- EA Exam Structure & PSI Transition in 2026
- Best Enrolled Agent Courses Compared — 2026
- Surgent EA Review (via Eduyush) — Detailed Breakdown
- Gleim EA Review — Detailed Breakdown
- Becker EA Review — Detailed Breakdown
- Which EA Course Fits Your Background?
- How the PSI Transition Benefits International Candidates
- Cost-Per-Study-Hour: Which Course Gives Best Value?
- EA vs CPA: Which Should Indian CAs Choose?
- How Many Hours Do You Need to Study for the EA Exam?
- How to Use AI Tools to Supplement Your EA Course
- How to Choose the Right Enrolled Agent Course
- About the Author
- FAQs on the Best Enrolled Agent Course
What Is an Enrolled Agent (EA)?
An Enrolled Agent (EA) is a federally authorized tax practitioner licensed by the Internal Revenue Service (IRS) who has unlimited rights to represent taxpayers before the IRS on all tax matters — including audits, collections, and appeals. The EA designation is the highest credential the IRS awards to tax professionals.
To earn the EA credential, candidates must pass the Special Enrollment Examination (SEE), a three-part computer-based exam covering individual taxation, business taxation, and representation practices. Unlike the CPA licence, the EA credential does not require a specific degree and is valid across all 50 US states without separate state licensing.
📌 Key Definition
Enrolled Agent (EA) — A tax professional credentialed by the IRS under the authority of IRS Circular 230, with unlimited practice rights to represent any taxpayer on any tax matter before any IRS office. EAs must obtain a Preparer Tax Identification Number (PTIN) and maintain 72 hours of continuing education (CE) every three years.For Indian CAs, ACCA members, and Middle East finance professionals, the EA credential opens direct access to the US tax services market — one of the fastest-growing advisory segments globally. To learn more about the full credential and career path, see the Enrolled Agent: Complete 2026 Career & Exam Guide.
What Is the EA Exam Structure in 2026 — and What Changed with PSI?
The EA Special Enrollment Examination (SEE) consists of three parts, each with 100 multiple-choice questions (85 scored, 15 pretest), a 3.5-hour time limit, and a scaled passing score of 105. The exam structure and syllabus remain unchanged in 2026.
The biggest change for 2026 is the testing vendor transition from Prometric to PSI Services. According to the IRS, Prometric will stop administering the EA exam after February 28, 2026, and PSI will take over from July 1, 2026 — creating a four-month testing blackout from March through June 2026.
⚠️ Important: EA Exam Testing Blackout
No EA exam testing will be available from March 1 to June 30, 2026. Exam scheduling with PSI opens May 1, 2026, and the first test dates under PSI are July 1, 2026. Candidates who did not complete their exams with Prometric by February 28 must reschedule under PSI. Previously passed parts and scores carry over. Plan your study schedule accordingly.| EA Exam Part | Topics Covered | Questions | Duration | Pass Rate (2024–25) |
|---|---|---|---|---|
| Part 1: Individuals | Form 1040, deductions, credits, AMT, retirement distributions | 100 (85 scored) | 3.5 hours | 58% |
| Part 2: Businesses | Entity types, partnerships, S-corps, depreciation, payroll | 100 (85 scored) | 3.5 hours | 71% |
| Part 3: Representation | Circular 230, IRS procedures, taxpayer rights, ethics | 100 (85 scored) | 3.5 hours | 70% |
For a deeper breakdown of pass rates and what they mean for your preparation, visit Enrolled Agent Exam Pass Rate: Complete 2026 Guide.
📋 2026 EA Exam — PSI Transition Timeline
- Until Feb 28, 2026 — Final Prometric testing window ends.
- March 1, 2026 — Prometric officially stops administering the EA-SEE. PSI contract begins.
- March – June 2026 — No EA testing available (testing blackout period).
- May 1, 2026 — PSI scheduling opens. Candidates can book July exam slots.
- July 1, 2026 — First EA exam testing dates under PSI at 550+ US test centres and select international locations.
- Future — PSI plans to introduce remote online proctoring (not available at July launch).
What Are the Best Enrolled Agent Courses in 2026?
The best enrolled agent exam prep courses in 2026 are Surgent, Gleim, and Becker — each with distinct strengths in adaptive technology, content depth, and video instruction. Below is a comprehensive head-to-head comparison across every dimension that matters for candidates in India and the GCC.
| Feature | Surgent EA (via Eduyush) ⭐ | Gleim EA Review | Becker EA Review |
|---|---|---|---|
| Price (Full 3-Part) | ₹11,639–₹25,750 via Eduyush (~US $499 Premier globally) |
US $699 Traditional US $799 Premium |
US $499 Essentials US $799 Pro |
| Practice MCQs | 2,000+ with adaptive quizzes | 3,500+ (largest test bank) | 3,000+ |
| Adaptive Learning (AI) | ✅ Full AI — A.S.A.P. Technology + ReadySCORE™ |
✅ SmartAdapt™ (newer addition) |
✅ Adapt2U Technology |
| Video Lectures | 60+ bite-sized videos | Gleim Instruct videos (Premium only) |
60+ hours polished, instructor-led |
| Digital Textbooks | ✅ Included (Premier+) | ✅ Always up-to-date digital books | ✅ Digital + printed (Pro) |
| Access Duration |
"Until You Pass" via Eduyush |
"Access Until You Pass®" (Premium); 12 months (others) |
12 months (Essentials); Unlimited (Pro with Pass Guarantee) |
| Pass Guarantee | ✅ Until you pass | ✅ Access Until You Pass® (Premium) |
✅ Pass Guarantee (Pro only) |
| Typical Study Hours/Part | 50–80 hours | 80–130 hours | 70–100 hours |
| Mock Exams | Unlimited simulated exams | 3–6 mock exams | Full-length simulated exams |
| Mobile Access | ✅ Desktop + mobile | ✅ Mobile optimised | ✅ Mobile app |
| INR Pricing / India Support | ✅ Yes — direct INR via Eduyush | ❌ USD only (direct purchase) | ❌ USD only (direct purchase) |
| NAEA Membership | ✅ 2-year associate membership | ❌ Not included | ❌ Not included |
| Free CPE Hours | — | Up to 72 hours free (Premium) | Free CE Ethics course (Pro) |
| Best For | Working professionals, CAs, budget-conscious, analytics-driven learners |
Beginners, retakers, text-heavy deep learners |
Visual/video learners, firm-sponsored candidates |
Note: Prices are as of February 2026 and may vary. Surgent pricing via Eduyush reflects current India/GCC offers. Gleim and Becker prices reflect USD list prices from their official websites. All pass rate claims are self-reported by providers and are not independently verified by the IRS.
Why Is Surgent EA the Best Enrolled Agent Course for India & GCC?
Surgent EA Review is the strongest overall pick for working professionals in India and the GCC because it combines true AI-adaptive technology (A.S.A.P. Technology), predictive readiness scoring (ReadySCORE™), competitive INR pricing through Eduyush, and unlimited "until you pass" access — a combination no other provider offers at this price point.
Surgent's A.S.A.P. (Adaptive Study and Assessment Platform) Technology continuously analyses your performance across all three EA exam parts and automatically adjusts your study plan to focus on weak areas. This means you are never wasting time on topics you already know — a critical advantage for busy professionals who can only study 1–2 hours per day.
What Does Surgent EA Premier Pass Include?
- 2,000+ EA-specific MCQs with adaptive quizzes and unlimited practice exams
- 60+ bite-sized video lectures for quick concept review
- Digital textbooks covering all three parts
- ReadySCORE™ — a predictive metric that estimates your actual exam score before you sit
- A.S.A.P. Technology — fully adaptive study plan that evolves with your performance
- Simulated Exam Mode — realistic exam-day practice
- "Until You Pass" access through Eduyush (no time pressure)
- 2-year NAEA associate membership for US tax community access
- INR pricing: ₹11,639–₹25,750 via Eduyush (55% off at time of writing)
"Surgent's ReadySCORE™ technology predicts your EA exam score with high accuracy, so you know exactly when you're ready to sit — eliminating guesswork and reducing unnecessary study hours by up to 50% compared to linear review courses."
👉 View the Surgent EA Review course on Eduyush — current India pricing & full inclusions
Is Gleim EA Review the Best Course for EA Exam Beginners?
Gleim EA Review is the strongest choice for beginners and retakers who need deep, textbook-style explanations and the largest practice question bank in the EA prep market. With 3,500+ MCQs, SmartAdapt™ adaptive technology, and an "Access Until You Pass®" guarantee on the Premium tier, Gleim builds foundations from first principles.
Gleim EA Course Tiers & Pricing
| Package | Price (USD) | Access | Key Features |
|---|---|---|---|
| Test Bank | $499 | 12 months | Largest test bank, digital books, realistic exam environment |
| Traditional | $699 | 12 months | SmartAdapt™, study planner, personal counsellors, mock exams |
| Premium ⭐ | $799 | Until You Pass® | Everything in Traditional + Gleim Instruct videos, personal coaching, accounting experts, 72 hrs free CPE, 6 mock exams |
Strengths: Deepest content coverage, largest MCQ bank, excellent for building fundamentals, strong retaker support with coaching.
Trade-off: Higher total study hours (250–300 hours), text-heavy format, USD-only pricing which works out to ₹58,000–₹67,000+ for Indian candidates once converted.
Is Becker EA the Best Course for Video-First Learners?
Becker EA Review is the top pick for visual learners and firm-sponsored candidates who want polished, instructor-led video lectures and a structured lesson planner. With 60+ hours of video content, 3,000+ practice MCQs, Adapt2U adaptive technology, and digital flashcards, Becker delivers a classroom-like experience in a fully online format.
Becker EA Course Tiers & Pricing
| Package | Price (USD) | Access | Key Features |
|---|---|---|---|
| Essentials | $499 | 12 months | Video lectures, 3,000+ MCQs, study planner, flashcards |
| Pro ⭐ | $799 | Unlimited + Pass Guarantee | Everything in Essentials + printed textbooks, unlimited access, Pass Guarantee, free CE Ethics course |
Strengths: Best video production quality, strong brand recognition (60+ years in accounting education), IRS form walk-through videos, excellent for learners who prefer watching over reading.
Trade-off: Higher cost at USD pricing (₹41,000–₹67,000+ for Indian candidates), no INR payment option, video-heavy approach may not suit those who learn better through practice-first methods.
Which Enrolled Agent Course Is Best for Your Background?
The right EA course depends on your education, career stage, and study style — not just brand popularity. A fresh commerce graduate has very different needs from an Indian CA with 10 years of tax experience. Here is a persona-based recommendation matrix that no other guide provides.
| Your Background | Best EA Course | Est. Study Hours (Total) | Why This Course |
|---|---|---|---|
| Fresh Graduate (B.Com / BBA / MBA) | Gleim EA Premium | 250–300 hours | Builds US tax fundamentals from scratch; 3,500+ MCQs and deep explanations for conceptual gaps |
| Working Professional (India/GCC, 40–60 hr weeks) | Surgent EA via Eduyush | 150–200 hours | Adaptive A.S.A.P. cuts wasted time; ReadySCORE tracks readiness; INR pricing; "until you pass" access |
| Indian CA / ACCA / CPA Holder |
Surgent EA via Eduyush or Becker EA |
120–180 hours | Leverages existing tax knowledge; adaptive engine skips known topics; Becker suits those preferring structured video |
| EA Exam Retaker (1+ failed parts) | Gleim EA Premium or Surgent EA |
100–200 hours | Gleim rebuilds foundations; Surgent diagnoses gaps. Choose Gleim if concepts are weak; Surgent if gaps are scattered |
| Visual / Video-First Learner | Becker EA Pro | 210–270 hours | 60+ hours polished video; classroom-like structure; IRS form walk-throughs for practical understanding |
| Analytics / Dashboard Driven Learner | Surgent EA via Eduyush | 150–200 hours | ReadySCORE gives near-real-time exam score prediction; A.S.A.P. analytics show domain-wise progress |
| Budget-Conscious (India/GCC) | Surgent EA via Eduyush | 150–200 hours | ₹11,639–₹25,750 with full features — up to 60% cheaper than Gleim/Becker after USD→INR conversion |
Not sure about the EA exam format? Read the Enrolled Agent Exam Guide: Format, Preparation & Tips for a breakdown of each part's topics and scoring.
How Does the PSI Transition Benefit Indian and Middle East Candidates?
The shift from Prometric to PSI Services is one of the most significant developments for international EA candidates in a decade. PSI operates over 550 high-security test centres in the US and has extensive global infrastructure, which is expected to expand EA exam access across India and the Middle East substantially.
According to EA Decoded, PSI already operates test centres in over 20 Indian cities including Bangalore, Chennai, Hyderabad, Mumbai, Pune, New Delhi, Kolkata, Gurgaon, Coimbatore, Jaipur, and more — compared to the limited Prometric locations previously available. Official confirmation of EA-specific centres is expected from PSI and the IRS before July 2026.
✅ Pro Tip
Start your EA course now (February 2026) to be fully prepared by the July 1 PSI launch. The 4-month blackout gives you an ideal uninterrupted study window. If you begin with Surgent EA today, the adaptive engine can get you exam-ready in as few as 10–16 weeks — perfectly timed for the first PSI testing slots.What International Candidates Gain from PSI
- More test centres in India and GCC — PSI's existing global infrastructure covers significantly more cities than Prometric did for the EA exam
- Remote proctoring (planned) — PSI has confirmed plans for remote online proctoring, though this will not be available at the July 2026 launch
- Modern testing technology — PSI is a division of ETS and specialises in secure, tech-forward testing delivery
- No syllabus or format changes — The exam content, 100-MCQ format, 3.5-hour duration, and passing score of 105 remain identical
- Score carryover — All previously passed parts under Prometric carry over to PSI with no expiration issues (the standard 2-year window still applies)
For full registration steps, PTIN requirements, and eligibility details for international candidates, see the Enrolled Agent Registration 2026 Guide.
Which EA Course Gives the Best Value Per Study Hour?
Price alone does not tell the full story. A cheaper course that requires 300 hours of study may actually cost more in real terms than a pricier course that gets you exam-ready in 170 hours — especially for working professionals whose time has a measurable opportunity cost. Below is an original value analysis.
| Course | INR Cost (India) | Est. Total Study Hours | Cost Per Study Hour (₹) |
|---|---|---|---|
| Surgent EA via Eduyush | ~₹11,639–₹25,750 | 150–200 hrs | ₹78–₹129/hr |
| Gleim EA Premium | ~₹67,000 (at $799 × ₹84) | 250–300 hrs | ₹223–₹268/hr |
| Becker EA Pro | ~₹67,000 (at $799 × ₹84) | 210–270 hrs | ₹248–₹319/hr |
Calculation: Course price ÷ Estimated total study hours for all 3 parts. USD→INR conversion at ₹84 (approximate Feb 2026 rate). Surgent pricing reflects current Eduyush India offer. Study hour estimates are based on provider data and adjusted for average candidate profiles.
Should Indian CAs Choose EA or CPA?
For Indian Chartered Accountants, the choice between EA and CPA depends on career focus and time investment. The EA is faster, more affordable, and ideal if your goal is US tax representation and advisory. The CPA is broader, takes longer, and requires specific educational credits that many Indian CAs may need to supplement.
| Factor | Enrolled Agent (EA) | CPA (US) |
|---|---|---|
| Focus area | US federal taxation exclusively | Broad — audit, tax, financial, regulation |
| Exam parts | 3 parts (SEE) | 4 parts (AUD, BEC, FAR, REG) |
| Typical prep time | 3–6 months | 12–18 months |
| Education requirements | None — any background eligible | 150 credit hours (may need evaluation) |
| Cost (course + exam) | ₹30K–₹60K total | ₹1.5L–₹3L+ total |
| IRS representation rights | Unlimited (all 50 states) | Limited to licensed states |
| Best for Indian CAs who want… | US tax specialisation, NRI advisory | Broad US accounting career, Big 4 roles |
For a detailed comparison, see our Enrolled Agent vs CPA: Which Is Right for You? guide.
How Many Hours Do You Need to Study for the EA Exam?
Total study hours for the EA exam range from 150 to 350 hours across all three parts, depending on your background, course platform, and study consistency. Adaptive platforms like Surgent can reduce this significantly, while traditional text-heavy courses like Gleim require more time but build deeper foundations.
| Background | With Surgent (Adaptive) | With Gleim (Traditional) | With Becker (Video) |
|---|---|---|---|
| Fresh Graduate | 180–220 hrs | 280–350 hrs | 240–300 hrs |
| Working Professional | 150–200 hrs | 250–300 hrs | 210–270 hrs |
| CA / ACCA / CPA Holder | 120–180 hrs | 200–250 hrs | 180–230 hrs |
| EA Exam Retaker | 80–150 hrs | 150–250 hrs | 120–200 hrs |
For a week-by-week study plan tailored to working professionals, see the Enrolled Agent Study Plan Strategies guide.
How Can You Use AI Tools Like ChatGPT to Supplement Your EA Course?
AI assistants like ChatGPT, Comet, and Perplexity can significantly reduce your coaching costs by handling real-time doubt resolution, generating extra practice scenarios, and converting dense text into scannable revision notes — all without paying for live faculty sessions. However, your EA review course (Surgent, Gleim, or Becker) should remain the authoritative source for exam-aligned content.
📋 AI-Augmented Study Workflow
- Study core concepts in your EA review course (Surgent, Gleim, or Becker).
- Flag difficult MCQs where the provided explanation is not sufficient.
- Ask AI tools (ChatGPT, Perplexity) to explain the concept in simpler language with alternate examples.
- Generate extra practice — ask AI to create 5–10 similar questions on the same topic for reinforcement.
- Create summary notes — paste complex text and ask AI to convert it to bullet-point revision notes.
- Review and archive — save AI-generated clarifications for pre-exam revision.
This blended approach lets you choose a self-study-oriented EA bundle, reduce recurring coaching fees, and still get near-instant doubt resolution — while your EA course stays the source of truth for IRS-aligned content.
How Do You Choose the Right Enrolled Agent Course?
Choosing the best enrolled agent exam prep course comes down to four decision factors: your learning style, time availability, budget, and prior tax knowledge. Use this quick decision framework to narrow your choice.
- Assess your tax background — If you have CA/CPA/ACCA experience, you can skip beginner-oriented content and benefit most from adaptive platforms like Surgent. If you are new to US tax, Gleim's depth is valuable.
- Calculate your real weekly study hours — If you can only commit 8–10 hours per week, choose Surgent's adaptive path (finishes in 16–20 weeks). If you can commit 15+ hours weekly, Gleim or Becker will work within a similar timeframe.
- Set your budget in INR — Surgent via Eduyush costs ₹11,639–₹25,750. Gleim and Becker cost ₹41,000–₹67,000+ after USD conversion. Factor in the total cost-per-study-hour, not just the sticker price.
- Take a free demo — All three providers offer free trials or demos. Test the interface, adaptive features, and question quality before committing. Explore Surgent EA on Eduyush →
✅ Pro Tip
If you are in India or the GCC and want the shortest path to becoming an Enrolled Agent, start with Surgent EA via Eduyush during the March–June 2026 testing blackout. Use the 4 months of no-exam pressure to build your ReadySCORE to the passing threshold. By July 1, when PSI opens, you will be ready to schedule and pass on your first attempt.Ready to Start Your EA Journey?
🎯 Surgent EA Review — Premier Pass via Eduyush
- Currently available at ₹11,639–₹25,750 (55% off)
- Includes A.S.A.P. adaptive tech, ReadySCORE™, 2,000+ MCQs, 60+ videos
- "Until you pass" access — no time pressure
- 2-year NAEA associate membership included
Explore more EA resources on Eduyush:
- Enrolled Agent: Complete 2026 Career & Exam Guide
- EA Exam Guide: Format, Preparation & Tips
- Enrolled Agent Exam Pass Rate: 2026 Analysis
- Enrolled Agent vs CPA: Which Should You Choose?
- Enrolled Agent Registration 2026 Guide
- Enrolled Agent Study Plan Strategies
- Enrolled Agent Course Guide: Cost, Duration & Benefits
- Complete Guide to IRS EA Certification
- What Skills Do Enrolled Agents Need?
- How to Apply for an ITIN: Complete Guide
For the latest official information on EA eligibility, exam scheduling, and responsibilities, always refer to the IRS page on Enrolled Agents.
Frequently Asked Questions: Best Enrolled Agent Course
What is the best enrolled agent course in 2026?
The best enrolled agent course for most candidates in 2026 is Surgent EA Review, particularly when purchased through Eduyush for India and GCC pricing. Surgent's A.S.A.P. adaptive technology, ReadySCORE™ predictive analytics, and "until you pass" access make it the most efficient path for working professionals. Gleim EA is the best alternative for beginners who need deep, textbook-style foundations.Can I take the EA exam from India in 2026?
Yes. With the transition from Prometric to PSI Services in July 2026, EA exam access in India is expected to expand significantly. PSI already operates test centres in over 20 Indian cities. Remote proctoring is also planned for the future, though it will not be available at the July 2026 launch. A valid PTIN and passport are required for international candidates.How much does an enrolled agent course cost in India?
Surgent EA via Eduyush costs ₹11,639–₹25,750 for the full 3-part bundle with "until you pass" access. Gleim EA costs $499–$799 (approximately ₹42,000–₹67,000 after USD→INR conversion), and Becker EA costs $499–$799 (similar INR range). Surgent via Eduyush offers the most competitive pricing for Indian candidates.Is the EA exam harder than the CPA exam?
The EA exam is generally considered less difficult than the CPA exam. The overall EA pass rate is approximately 66% (Prometric 2024–2025 data), compared to 45–55% for the CPA. The EA has 3 parts versus 4 for the CPA, focuses exclusively on taxation, and has no educational prerequisites — making it faster and more accessible.What is the EA exam testing blackout in 2026?
From March 1 to June 30, 2026, no EA exam testing will be available. Prometric stops administering the exam on February 28, 2026, and PSI Services takes over from July 1, 2026. Scheduling with PSI opens on May 1, 2026. Previously passed parts carry over — no scores are lost during the transition.Is Surgent or Gleim better for the enrolled agent exam?
Surgent is better for working professionals, CAs, and budget-conscious candidates who want adaptive learning and shorter study hours (150–200 total). Gleim is better for beginners and retakers who need the deepest content coverage and the largest question bank (3,500+ MCQs, 250–300 hours). Both offer "until you pass" access on their premium tiers.Can Indian CAs become enrolled agents? How long does it take?
Yes, Indian CAs can become enrolled agents. The EA credential has no educational prerequisites — anyone with a PTIN can sit for the exam. Indian CAs with existing knowledge of tax principles and entity structures can typically prepare in 3–4 months (120–180 hours) using an adaptive course like Surgent, compared to 5–6 months for fresh graduates.Become an Enrolled Agent
96% Pass Rate on Surgent EA course
1️⃣Now Available in India at 45% Off
2️⃣Unlimited Course Access Until You Pass
3️⃣Expert Support & Comprehensive Study Materials
4️⃣AI-Driven Study Plan for Efficient Learning
Questions? Answers.
How do I become an Enrolled Agent?
To become an Enrolled Agent, you must:
- Pass the Special Enrollment Examination (SEE), which is a three-part exam covering:
- Alternatively, if you have experience working for the IRS (at least five years in a relevant tax position), you may qualify without the exam.
- Apply for enrollment by submitting Form 23, “Application for Enrollment to Practice Before the IRS,” and undergo a background check to ensure you comply with tax laws.
What is the Special Enrollment Examination (SEE)?
The SEE is a three-part exam that tests your knowledge of tax laws and your ability to represent taxpayers before the IRS. Each part of the exam focuses on different aspects of U.S. tax law:
- Part 1: Individual Taxation
- Part 2: Business Taxation
- Part 3: Representation, Practices, and Procedures
You must pass all three parts within a two-year period. The exam is administered by Prometric and is available year-round.
How do I renew my Enrolled Agent status?
To renew your EA status, you need to:
- Complete Form 8554, “Application for Renewal of Enrollment to Practice Before the IRS,” and submit it before the expiration of your current enrollment cycle.
- Confirm you have met your CPE requirements for the three-year period.
- Pay the renewal fee (currently $140 as of 2024).
Your renewal period is based on the last digit of your Social Security Number:
- 0, 1, 2, 3: Renew by January 31 of years divisible by 3 (e.g., 2026, 2029).
- 4, 5, 6: Renew by January 31 of the year following those divisible by 3.
- 7, 8, 9: Renew by January 31 two years after the year divisible by 3.
Can I lose my Enrolled Agent status?
Yes, an EA can lose their status for various reasons, including:
- Failure to meet CPE requirements.
- Failure to renew your enrollment by submitting Form 8554.
- Unethical behavior or violations of IRS regulations (e.g., tax fraud, negligence).
If you lose your status, you will need to reapply and, in some cases, retake the SEE to regain your credentials.
How can I track my CPE hours?
It’s important to track your CPE hours to ensure you meet the requirements. Many IRS-approved providersautomatically track your hours and issue certificates for each course. You should:
- Keep a record of completion certificates from each CPE course.
- Use a spreadsheet or online tracking tool to log your hours and ensure you meet the yearly 16-hour minimum.
Some CPE providers offer dashboards that allow you to track your completed courses and hours in real time.
What is the difference between an EA and a CPA?
While both EAs and CPAs can represent clients before the IRS, there are key differences:
- EAs specialize in tax and have unlimited practice rights to represent taxpayers before the IRS in tax matters.
- CPAs can offer a broader range of services, including auditing, accounting, and financial planning. However, their ability to represent clients before the IRS in tax matters is typically limited to those for whom they have prepared tax returns or provided other services.
EAs are generally seen as tax experts, while CPAs have a more generalized accounting background.
What is Form 23, and when do I need to file it?
Form 23 is the “Application for Enrollment to Practice Before the IRS.” You file this form:
- After you pass all three parts of the SEE, or
- If you qualify based on prior IRS work experience (at least five years in a relevant position).
Filing Form 23 is the final step in becoming an Enrolled Agent. You must also pass a background check and pay the initial enrollment fee.
How long does the EA enrollment process take?
- After passing the SEE, you must submit Form 23.
- The IRS will conduct a background check to ensure you have complied with U.S. tax laws.
- The approval process typically takes 60-90 days, depending on the completeness of your application and the IRS's review workload.
Where can i read detailed guidelines for specific areas?
We have addressed most of the EA questions in our blogs. Refer to these blogs
Resources to pass the EA Exams
Here are all the relevant resources you can use to pass the exams
- Enrolled Agent CPE Requirements: Complete Guide for EAs
- Enrolled agent diagnostic report: How to use it
- Enrolled Agent Exam Centers in India: Complete Guide
- Enrolled Agent Exam Cost: A Complete Breakdown
- Enrolled agent exam retakes: Study strategies
- Enrolled Agent Exam Sample Questions: Part 1 Individuals
- Enrolled Agent Exam Scores: Everything You Need to Know
- Enrolled agent exam time management
- Enrolled Agent Exam: Your Complete Guide to Success
- Enrolled Agent Renewal: Complete Guide to Renew Your EA Status
- Enrolled Agent Salary in India: A Complete Overview
- Enrolled Agent Study Plan Strategies
- Enrolled Agent Syllabus: Complete Breakdown for 2024
- Enrolled agent test preparation
- Enrolled Agent: Your Guide to Becoming an EA
- How to Fill Form 8554 for Enrolled Agent Renewal
- How to get a PTIN: Step by Step guide
- PTIN Renewal Deadlines: What Happens If You Miss the Deadline?
- Enrolled agent course
- Self Study Enrolled agent Using AI
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