
To become an Enrolled Agent, you must pass the IRS’s Special Enrollment Examination, or EA Exam. The 3-part exam covers the important concepts necessary for tax representation services and ensures that you have the knowledge and skillets needed to practice as an Enrolled Agent.
After you sit for the EA Exam, you'll receive an official Prometric EA Exam score report. Learn how to read this report and what it means for your next steps as a tax professional.
EA Exam content
The IRS has structured three, separately taken EA Exam Parts, each focusing on a specific area of tax services.
- Part 1: Individual
- Preliminary Work and Taxpayer Data
- Income and Assets
- Deductions and credits
- Taxation
- Advising the Individual Taxpayer
- Specialized Returns for Individuals
- Part 2: Business
- Business Entities and Considerations
- Business Tax Preparation
- Specialized Returns and Taxpayers
- Part 3: Representation, Practice, and Procedures
- Practices and Procedures
- Representation before the IRS
- Specific Areas of Representation
- Filing Process
EA Exam questions
Each exam part has 100 multiple choice questions, split into two groups of 50 questions each. Only 85 of these questions are scored, but you don’t know which carry weight and which are the 15 “experimental questions”—so it’s important to always do your best to answer all 100 questions accurately.
You’ll face three kinds of multiple-choice questions:
- Direct questions: As the name suggests, you're asked a clear question and must choose the correct answer from the choices provided.
- Incomplete sentence: You're asked a question in which the choices complete the provided statement.
- All of the following except: You're asked a question in which all the provided responses are correct except one, and you must choose the incorrect choice.
To successfully pass the exam, you’ll need to be comfortable with each of these question formats, in addition to the exam concepts covered.
EA Exam scoring & the Prometric report
Immediately after you finish the EA Exam, you will receive an official Prometric score report. Your score is based on a standardized scaled system ranging from 40 to a maximum 130. To pass, you must score at least 105.
Passing the EA Exam
If you earn at least 105 points and therefore pass the exam, your Prometric EA Exam score report will show that you’ve passed but won’t provide a numerical score. This is purposeful, to show that you do possess the required skillsets to practice as an Enrolled Agent, but to avoid specifying a level of qualification (higher passing scores vs. lower passing scores).
That said, you are given more detailed information about your level of proficiency on the main topic areas of the exam. This helps you understand not only that you’ve passed the EA Exam and you’re ready to earn your designation, but also your current strengths and weaknesses in this area of tax services.
For each of the exam part’s main topic areas, your EA Exam score report will show one of the following levels of proficiency:
- Level 1: Weak: You may consider taking a continuing education (CE) course in this area.
- Level 2: Acceptable: You may want to continue reviewing this area. Again, you can use your EA CE requirements to choose courses that strengthen your knowledge.
- Level 3: Strong: You demonstrated a good understanding of this area.
Failing the EA Exam
If you do not earn at least 105 points and therefore fail the exam, your Prometric EA Exam score report will show your numerical score—ranging between 40 and 104—so that you know how close or far you were to passing.
You will also receive a level of proficiency for each of the exam part’s main topic areas:
- Level 1: Weak: You need to study this concept area. It’s important to focus your time here before re-taking the exam. You can revisit this section in your EA Exam Review course or invest in a course if you don’t already have one.
- Level 2: Marginal: You could use additional study in this area and would benefit from reviewing it before you sit for the exam again.
- Level 3: Strong: You showed a clear understanding of this concept area.
Following your Prometric EA Exam score report
Understanding your EA Exam score report and following its direction is important to growing your career. Whether you pass or fail, your Prometric report will help guide your next steps—either to growing as a better Enrolled Agent or becoming one by passing the EA Exam.
So take the diagnostic report seriously and study any concept areas that are categorized as weak or marginal/acceptable.
Plan for success on the EA Exam
Start planning your journey to becoming an Enrolled Agent by learning all about the EA Exam: what’s on it, how to register to sit for the exam, and tips to pass. Download our FREE EA Exam guide eBook to get started!
- https://www.prometric.com/files/UnderstandingyourScoreReport.pdf