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EA Exam Part 3
Accounting & Tax

Special Enrollment Examination (SEE) Part 3: Representation, Practices and Procedures — Internal Revenue Service

Part 3 of the IRS Special Enrollment Examination (SEE) is the Enrolled Agent exam on Representation, Practices and Procedures, covering practices and procedures, representation before the IRS, specific areas of representation and the filing process. The real part has 100 multiple-choice questions, 85 of them scored, in three and a half hours. SummitCert's portal gives you explained practice questions, flashcards, a timed 85-question mock exam and progress tracking by domain.

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Part 1 Individuals and Part 3 Representation, together

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350+ exam-style practice questions quiz pool

Your full practice pool — 350 questions total, written to mirror the real exam blueprint, with full answer explanations for every question.

4 exam domains covered

Including Practices and Procedures, Representation before the IRS, Specific Areas of Representation, and more.

Full mock exam — 85 questions, 179-min timed

A complete, realistic exam-day simulation with the same question count and time limit as the real thing.

1000+ flashcards

Covering every key term, concept, and framework you're expected to know.

190+ curated video lessons

Hand-picked walkthroughs and explainers organized by topic.

44+ diagrams & visual references

Visual breakdowns of the frameworks and models the exam tests you on.

13+ key formulas & quick-reference sheet

The exact formulas and calculations you need, ready to review before test day.

134+ term glossary

A searchable glossary so unfamiliar terminology never slows you down.

Progress tracking & study planner

See your accuracy by domain, spot weak areas early, and follow a built-in study schedule.

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Tailored to this exam: it knows your progress and weak areas, remembers your earlier chats, and picks up where you left off on your other devices.

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See the EA Exam Part 3 portal

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Topics you'll drill

4 core topics pulled straight from the real question bank.

  • Practices and Procedures
  • Representation before the IRS
  • Specific Areas of Representation
  • Filing Process

EA Exam Part 3 exam requirements & cost

Straight from the certifying body — separate from what we charge for the study portal.

Eligibility
Set by the IRS: you need a valid Preparer Tax Identification Number (PTIN) before you schedule, and each part is scheduled separately; confirm the current rules on irs.gov
Real exam cost
$317 per part, paid when you schedule; non-refundable and non-transferable (IRS)
Format
100 multiple-choice questions (85 scored, 15 experimental) · 3.5 hours · scaled score 200 to 800, 500 passes · computer-based at PSI

The IRS enrolled agent FAQ describes Part 3 as 100 questions, 85 scored and 15 experimental, with a 3.5-hour time limit and about 4 hours of seat time including a tutorial, a survey and two 10-minute breaks; the portal mock uses the 85 scored-question size in 179 minutes. The IRS and its test vendor PSI report results on a scaled range of 200 to 800, and a scaled score of 500 is passing; a scaled score is not a percentage of questions correct. The PSI candidate information bulletin lists four content areas for Part 3 with these shares: Practices and Procedures 31 percent, Representation before the IRS 29, Specific Areas of Representation 24 and Filing Process 16. The IRS and PSI report a scaled score on a 200 to 800 scale and 500 is passing. A scaled score is not a percentage of questions correct, so the portal mock shows a percent score only as a rough self-check. The IRS enrolled agent FAQ lists a fee of $317 per part, paid when you schedule, non-refundable and non-transferable; confirm the current amount on irs.gov before you schedule. The content outline spreads questions across 4 areas; the largest are Practices and Procedures (31.0%); Representation before the IRS (29.0%); Specific Areas of Representation (24.0%). The full list of areas and weights is on the portal exam page. Set by the IRS: you need a valid Preparer Tax Identification Number (PTIN) before you schedule, and each part is scheduled separately; confirm the current rules on irs.gov.

EA Exam Part 3 exam blueprint

Real domain weighting from the certifying body's own published exam syllabus.

  • Practices and Procedures31%
  • Representation before the IRS29%
  • Specific Areas of Representation24%
  • Filing Process16%
Last verified: October 2026·Exam blueprint: Verified on October 30, 2026 against the IRS enrolled agent frequently asked questions (fee, retake limit, waiting period, validity of passed parts, testing window, Part 3 question count and time) and the PSI IRS Special Enrollment Examination candidate information bulletin revised October 9, 2026 (four content areas with shares, scaled 200 to 800, 500 passing).·Primary source: IRS: Enrolled agents frequently asked questions ↗
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Real pass rate, retake policy, scoring, and a study timeline for EA Exam Part 3 — free, no purchase required.

Common questions

The IRS enrolled agent FAQ describes Part 3 as 100 questions, 85 scored and 15 experimental, with a 3.5-hour time limit and about 4 hours of seat time including a tutorial, a survey and two 10-minute breaks; the portal mock uses the 85 scored-question size in 179 minutes. The IRS and its test vendor PSI report results on a scaled range of 200 to 800, and a scaled score of 500 is passing; a scaled score is not a percentage of questions correct. The PSI candidate information bulletin lists four content areas for Part 3 with these shares: Practices and Procedures 31 percent, Representation before the IRS 29, Specific Areas of Representation 24 and Filing Process 16. Format: 100 questions, 85 of them scored, in 3.5 hours; the portal mock has the 85 scored-question size in 179 minutes at the same pace.

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