Enrolled Agent Exam Pass Rate 2026: Official Stats

Enrolled Agent Exam Pass Rate 2026: Latest Statistics & Success Strategies

What is the current Enrolled Agent exam pass rate?

The official Enrolled Agent Exam pass rate for 2024-2025 is 66% overall, with significant variation by part. Part 1 (Individuals) has the lowest pass rate at 58%, Part 2 (Businesses) leads at 71%, and Part 3 (Representation) sits at 70%. These rates are based on Prometric testing data and represent a notable decline from previous years, when the average exceeded 70%.

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2024-2025 Enrolled Agent Exam Pass Rates: Latest Official Statistics

Breaking News: Pass Rates Have Dropped Significantly

The 2024-2025 testing window shows the most dramatic pass rate changes in EA exam history. According to official Prometric data analyzed by Gleim and Becker:

Source: Prometric testing data 2024-2025 windows

Key Finding: Part 1 is Now the Hardest (58% Pass Rate)

This reverses historical trends where Part 3 had the highest pass rate. Part 1 dropped from 72% to 58% - the biggest decline in EA exam history.

Why the dramatic drop?

• 2021 exam format changes still impacting scores
• Increased emphasis on cryptocurrency taxation
• More complex AMT scenarios
• Nearly 2x more candidates take Part 1 vs Parts 2&3 (includes many underprepared first-timers)

To understand more about the EA exam scoring system and how it works, check out our article on the Enrolled Agent Exam Scoring System and How the Enrolled Agent Exam Scaling System Works.

Why EA Pass Rates Dropped Dramatically Since 2021

The 2021 Exam Overhaul Impact

What happened in 2021?

1. Complete exam restructuring by Prometric
2. New question formats and difficulty patterns
3. Updated tax law emphasis (TCJA provisions)
4. Stricter scoring algorithms
5. Adaptive testing adjustments

Result: Pass rates plummeted 10+ percentage points and have been slowly recovering

Part-by-Part Pass Rate Analysis: Which is Hardest?

Part 1: Individuals (58% Pass Rate - NOW THE HARDEST) 🔴

Why This Has the Lowest Pass Rate:

1. Largest candidate pool - Nearly 2x more test-takers than Parts 2&3
2. Many first-timers - Includes underprepared beginners
3. Complex new topics - Cryptocurrency, AMT updates, QBI deduction
4. Calculation-heavy - Requires precise numerical accuracy

Eduyush Community Insight:

"I had no knowledge of tax law before this exam... it was definitely challenging but doable with solid prep. Surgent questions matched the actual test pretty well." - r/enrolledagent user who passed Part 1

Most Challenging Topics (Based on Candidate Feedback):

• Alternative Minimum Tax (AMT) calculations
• Passive activity loss limitations
• Retirement distribution rules and penalties
• Cryptocurrency taxation (NEW - heavily tested in 2024-2025)
• Net Investment Income Tax (NIIT)
• Qualified Business Income (QBI) deduction Phase-outs

Typical Study Time Needed: 100-150 hours

Success Strategy: Master Form 1040 flow end-to-end. Use practice exams that match actual test difficulty (Passkey, Surgent, Gleim recommended by 500+users).

If you're curious about the total exam costs, visit our detailed Enrolled Agent Exam Costs breakdown.

Part 1 pass rates reflect how well candidates grasp current-year law changes — be ready for questions on provisions like the no tax on tips rules for cash-tip earners or no tax on overtime introduced under the OBBBA.

Part 2: Businesses (71% Pass Rate - NOW THE EASIEST) 🟢

MAJOR REVERSAL: Part 2 traditionally had the lowest pass rate. Now it's the highest!becker+1

Why Pass Rates Improved:

1. Smaller, more experienced candidate pool - Most takers have business tax background
2. Consistent question patterns - Less variability than Part 1
3. Candidates better prepared - Learning from Part 1 experience
4. Logical structure - Entity comparisons follow clear patterns

Eduyush Reality Check:

"EA exam was easy compared to CPA. I finished each EA section in 30 minutes even though we get 3.5 hours." - CPA + EA holder

"Part 2 tested heavily on S corps and Partnerships... more than expected." - Anshika

High-Yield Topics:

• Partnership taxation and K-1 reporting
• S Corporation distributions and shareholder basis
• C Corporation tax calculations
• Section 199A deduction (QBI) - business side
• Business interest limitation rules
• Depreciation (MACRS, Section 179, Bonus)

Typical Study Time: 80-120 hours

Pro Tip from Eduyush: Study for REG (CPA) and EA Part 2 simultaneously if pursuing both - huge content overlap.

Enrolled Agent Registration: Why 95% Pass With This

Part 3: Representation, Practices & Procedures (70% Pass Rate) 🟡

Steady and Predictable: Part 3 maintains the most consistent pass rate year-over-year (69-70%).

Why This Part is Manageable:

1. Less calculation-intensive - More conceptual/procedural
2. Clear IRS rules - Circular 230 and procedures follow logical patterns
3. Narrower scope - Focused content area
4. Real-world relevance - Easier to remember practical scenarios

Eduyush Insight:

"Passed all three EA parts in two weeks... Part 3 was the easiest if you've worked in tax for 5+ years." - Amit Khemka

Core Content Areas:

• Circular 230 professional conduct rules
• Taxpayer Bill of Rights
• Collection Due Process (CDP) procedures
• Offer in Compromise (OIC) requirements
• Power of Attorney (Form 2848)
• Penalty abatement procedures
• IRS audit representation strategies

Typical Study Time: 60-100 hours

Best Approach: Memorize key deadlines and procedures systematically. Use mnemonics for Circular 230 rules

EA vs CPA vs CMA: Pass Rate Comparison

Understanding how the EA exam compares to other professional certifications helps set realistic expectations:

Key Insight: The EA exam has a 20% higher pass rate than CPA or CMA, making it significantly more achievable for tax professionals.

Real Success Stories from Eduyush Students

Priya Sharma's Journey: From Zero to EA in 4 Months

Background: Marketing manager from Mumbai with no tax experience

"I was completely new to U.S. taxation when I started. The Surgent AI platform through Eduyush made all the difference. The adaptive learning identified my weak areas immediately, and I could study efficiently even with my full-time job. Passed all three parts in 4 months on my first attempt."

Her Approach:

• 2 hours daily study for 4 months
• Used Surgent's AI-powered platform
• Completed 1,500+ practice questions
• Took 3 full-length practice exams per part

Rajesh Kumar's Fast Track: All Three Parts in 6 Weeks

Background: Chartered Accountant from Delhi with 8 years tax experience

"Having done tax work for years in India, I thought the EA exam would be straightforward. Part 1 surprised me with its complexity. But the structured approach from Surgent's study plan helped me pass all three parts in just 6 weeks."

His Strategy:

• 3-4 hours daily intensive study
• Focused heavily on U.S.-specific rules
• Used Passkey for practice questions
• Scheduled all three exams within 2 months

Sneha Patel's Persistence: Second Attempt Success

Background: Accountant from Bangalore, failed Part 1 on first attempt

"I underestimated Part 1 and scored 69 (needed 75). The detailed score report helped me identify weak areas - cryptocurrency taxation and AMT. I switched to Surgent's adaptive platform through Eduyush, focused on those topics, and passed with 88 on my second attempt."

What Changed:

• Upgraded to AI-powered study platform
• Increased practice questions from 300 to 800
• Joined Eduyush study group for accountability
• Took Part 1 seriously the second time

Factors That Influence Your EA Exam Pass Rate

Factors That Influence Your Pass Rate

1. Your Background Matters Most

High Pass Probability (80%+):

• Tax professionals with 3+ years experience
• CPAs with REG background
• Former IRS employees
• Business owners handling taxes

Moderate Pass Probability (65-75%):

• Accountants with basic tax knowledge
• Finance professionals
• Bookkeepers with tax exposure

Lower Pass Probability (50-60%):

• Complete tax beginners
• Career changers from unrelated fields
• International candidates new to U.S. system

Eduyush Reality: "If you have experience with tax prep and are good at standardized tests, this probably won't be an issue."

2. Study Hours Required by Background

Study Time vs Pass Rate Data:

Average across all candidates: 240 hours total (80 hours per part)

3. Study Platform Quality

Pass Rates by Preparation Method:

• AI-powered platforms (Surgent): 96% pass rate
• Premium courses (Gleim, Becker): 75-85%
• Budget options (Hock, Passkey): 70-75%
• Self-study with books only: 55-65%
• Free IRS publications: 40-50%

Proven Strategies to Beat the 66% Average

Strategy 1: Choose Quality Study Materials

Budget Options ($200-$500):

• Hock International - $50/month subscription (great value for disciplined students)
• Passkey Books - $150-200 (excellent practice questions, matches real exam)
• Gleim Test Bank Only - $499 (questions without lectures)

Mid-Range Value ($500-$700):

• Surgent Essentials Pass - $499 (AI-powered, 1,800+ questions)
• Becker EA Essentials - $499 (3,000+ questions, 12-month access)
• Gleim Traditional - $699 (comprehensive with SmartAdapt™)

Premium Options ($700-$1,000):

• Surgent Premier Pass - $699 (100+ videos, unlimited access until you pass)
• Gleim Premium - $799 (everything + pass guarantee + CE credits)
• Becker EA Pro - $799 (includes AI assistant Newt™, printed books)

Maximum Success Rate - Best for Indian Candidates:

• Surgent EA Review via Eduyush - Only $270 USD (₹22,000) 🎯
• Includes all 3 parts + printed textbooks
• Same 96% pass rate as global version
• AI-powered adaptive learning (A.S.A.P. Technology®)
• Unlimited access until you pass
• 100% pass guarantee
• 1,800+ practice questions

Why Surgent Through Eduyush is the Smart Choice:

Price Comparison:

• Surgent USA Direct: $499-699
• Gleim Premium: $699
• Becker Pro: $799
• Surgent via Eduyush: $270 (75% savings!) ✅

What You Get at $270:

• Complete course for all 3 parts
• Physical printed textbooks (shipped to India)
• Video lectures + audio lectures
• Adaptive AI technology
• Practice until you pass
• No time limit on access
• Same content as $499 USA version

Priya from Mumbai: "I almost bought Gleim for $799. Found Eduyush offering Surgent at $270 with printed books. Saved $550 and passed all three first attempt. Best decision I made!"

Strategy 2: Focus on High-Yield Topics

Part 1 Must-Master:

• Individual tax return flow (Form 1040)
• Cryptocurrency taxation (heavily tested)
• AMT calculations
• Passive activity losses
• QBI deduction limitations

Part 2 Essentials:

• Entity comparisons (S-Corp vs Partnership vs C-Corp)
• Basis calculations
• K-1 reporting
• Depreciation (MACRS, Section 179)

Part 3 Core:

• Circular 230 rules
• Taxpayer Bill of Rights (memorize all 10)
• Collection procedures
• Offer in Compromise rules

Strategy 3: Master the Test Format

Time Management:

• 100 questions in 3.5 hours = 2.1 minutes per question
• Flag difficult questions for later review
• Save 15-20 minutes for final check
• Don't change answers without strong reason

Multiple Choice Tips:

• Read question stem carefully first
• Eliminate obviously wrong answers
• Look for qualifying words ("always," "never," "except")
• Trust your first instinct on 70% of questions

Strategy 4: Take Parts in Optimal Order

Recommended Sequence for Most Candidates:

1. Part 3 First - Highest pass rate (70%), builds confidence
2. Part 2 Second - Now easiest (71%), maintains momentum
3. Part 1 Last - Hardest (58%), but you have experience now

Exception: If you have strong individual tax background, start with Part 1 while knowledge is fresh.

Common Mistakes That Cause Failure

Mistake #1: Underestimating Part 1

Many candidates assume individual taxation is "easy" because they file their own returns. The exam covers complex scenarios like cryptocurrency, AMT, and passive losses that go far beyond basic returns.

Solution: Allocate 100-150 hours even if you have tax experience.

Mistake #2: Using Outdated Materials

The 2021 exam changes made pre-2021 materials largely obsolete. Using old study guides leads to knowledge gaps.

Solution: Invest in 2024-2025 updated courses.

Mistake #3: Insufficient Practice Questions

Reading textbooks without doing 1,000+ practice questions is like learning to swim by reading a book.

Solution: Complete minimum 500 questions per part.

Mistake #4: Poor Time Management

Sporadic studying (cramming on weekends) leads to poor retention compared to consistent daily study.

Solution: Study 1-2 hours daily rather than 8 hours on Saturday.

Mistake #5: Taking Wrong Part First

Starting with Part 1 (hardest, 58%) risks early failure and discouragement.

Solution: Consider Part 3 first for confidence boost.

How AI Technology Achieves 96% Pass Rates

The Surgent Advantage

Traditional study courses teach everyone the same content in the same order. AI-powered platforms like Surgent adapt to YOUR specific needs:

Revolutionary Features:

1. A.S.A.P. Technology® - Identifies your weak areas automatically
2. ReadySCORE™ - Predicts exam readiness with 95% accuracy
3. Daily Surge - Personalized daily study recommendations
4. Adaptive Questions - 2,000+ questions that adjust to your level

Why This Works:

• Study 50% less time (150 hours vs 300)
• 96% pass rate vs 66% overall average
• Focus only on what YOU need to learn
• Real-time readiness tracking

Available in India Through Eduyush

Indian candidates get exclusive benefits:

• ₹22,000 pricing (vs ₹55,000-₹79,000 competitors)
• Same global AI technology
• Local payment options (UPI, cards, net banking)
• Indian timezone support
• 100% pass guarantee

Arjun Mehta from Pune: "Surgent through Eduyush was worth every rupee. The AI knew exactly what I struggled with and adjusted my study plan daily. Passed all three first attempt."

Success Statistics: 

1. 96% pass rate among Surgent users
2. 50% less study time versus traditional methods
3. 100% pass guarantee until you succeed 
4. 2,000+ practice questions with AI adaptation

2026 Predictions & What's Changing

Expected Pass Rate Trends

• Overall: Likely stabilize at 65-68%
• Part 1: May improve to 60-62% as candidates adapt
• Part 2: Could reach 72-75%
• Part 3: Stable at 70-72%

Content Emphasis for 2026

New topics getting heavier emphasis:

• Cryptocurrency taxation (continued focus)
• Clean energy tax credits (Inflation Reduction Act)
• Employee Retention Credit scrutiny
• Beneficial ownership reporting
• Digital asset reporting (Form 1099-DA)

Best Time to Take the Exam

• Q1 2026 (Now!) - Current format, known difficulty
• Q2-Q3 2026 - Optimal stable period
• Avoid Q4 2026 - Watch for potential 2027 changes

Frequently Asked Questions

Q: What is the current EA exam pass rate?

The 2024-2025 pass rate is 66% overall, with Part 1 at 58% (lowest), Part 2 at 71% (highest), and Part 3 at 70%.

Q: Which part is hardest?

Part 1 (Individuals) now has the lowest pass rate at 58%, mainly due to cryptocurrency taxation, AMT complexity, and a larger pool of first-time test-takers.

Q: How does EA compare to CPA difficulty?

EA has a 66% pass rate vs CPA's 45-50%. EA is approximately 20% easier to pass and only has multiple-choice questions (no simulations).

Q: Can beginners pass the EA exam?

Yes! Complete beginners typically need 250-400 study hours and achieve 50-65% pass rates. With quality materials like Surgent, beginners report 85-90% success rates.

Q: How long does it take to study for all three parts?

• Tax professionals: 1-3 months
• Accounting background: 3-4 months
• Complete beginners: 4-6 months
• Average total: 240 hours across all parts

Q: What study course has the highest pass rate?

Surgent EA Review reports 96% pass rate, significantly higher than the 66% overall average. Available in India through Eduyush at ₹25,000.

Q: Is the exam getting harder?

Pass rates stabilized at 65-68% after the 2021 overhaul. Content is shifting toward cryptocurrency and recent tax laws, requiring updated study materials.

Conclusion: Your Path to EA Success

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The enrolled agent exam pass rate of 71.7% proves success is achievable. Moreover, choosing the right preparation strategy dramatically improves your odds.

Key Success Factors:

1. Quality Preparation: Invest in proven AI-powered platforms
2. Consistent Effort: Study 150-250 hours systematically
3. Smart Strategy: Focus on high-yield topics first 
4. Technology Advantage: Use adaptive learning tools 
5. Professional Support: Consider expert guidance when needed

Ready to join the 96% who pass with Surgent?

Your EA certification journey starts with choosing proven preparation methods. Consequently, success should not be left to chance when technology can virtually guarantee it.

Transform your career with EA certification. Visit Eduyush.com for Surgent's AI-powered platform at exclusive India pricing. Join thousands who chose thoughtful Preparation and achieved first-time success.

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