EA Exam Part 3 Pass Rate, Format & Study Guide

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.

Passing all three parts of the SEE is the exam route to becoming an enrolled agent, a federally authorized tax practitioner who can represent taxpayers before the IRS; Part 3 covers the representation side.

Tax preparers, accountants and aspiring enrolled agents preparing for Part 3 of the IRS Special Enrollment Examination.

The certifying body does not publicly publish an official pass rate for this exam. Be wary of third-party sites citing a specific number here — treat any pass-rate claim you see elsewhere for this exam as unverified.

The IRS allows each part up to four attempts per testing window, with a 24-hour wait after a failed attempt before you schedule the same part again; a part you pass stays valid for three years, so confirm the current rules on irs.gov.

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. 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. No official pass rate is available for this exam, so none is quoted here.

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. 100 multiple-choice questions (85 scored, 15 experimental) · 3.5 hours · scaled score 200 to 800, 500 passes · computer-based at PSI. 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.

• Practices and Procedures31%
• Representation before the IRS29%
• Specific Areas of Representation24%
• Filing Process16%

The content outline spreads questions across 4 areas: Practices and Procedures (31.0%); Representation before the IRS (29.0%); Specific Areas of Representation (24.0%); Filing Process (16.0%).

The IRS requires a valid PTIN to schedule each part and lets you take the three parts in any order. Confirm the current identity, PTIN and background requirements on irs.gov; the exam itself is scheduled and delivered through PSI.

The IRS lists $317 per part, paid when you schedule. Each retake of a part needs a new appointment and a new fee, and the fee cannot be refunded or transferred.

Enrolled agents must renew their enrollment and complete continuing education on the IRS schedule; check the IRS enrolled agent pages for what applies after you pass all three parts and apply for enrollment.

Start with the heaviest areas of the content outline: Practices and Procedures (31.0%); Representation before the IRS (29.0%); Specific Areas of Representation (24.0%). Then work through the remaining areas, and finish with timed full-length practice runs of 85 questions in one sitting.

This guide follows the PSI candidate information bulletin for the 2026-2027 testing window (revised October 2026) and the IRS enrolled agent FAQ updated April 2026; the IRS tests the tax law in effect on the exam date, so check irs.gov before you book.