Preparing for the enrolled agent exam? Compare top study materials, courses, and budget options to boost your chances of passing on the first attempt. This article is written by Rohit Arora, Senior Associate at LawSikho.

The Enrolled Agent credential represents the highest credential awarded by the IRS, granting unlimited rights to represent taxpayers before the Internal Revenue Service. For Indian legal and finance professionals looking to break into US tax practice, the EA exam offers an accessible pathway that doesn’t require a US degree or CPA qualification. However, your choice of study materials can make the difference between passing on your first attempt and struggling through multiple retakes.

Selecting the right preparation resources isn’t just about finding popular courses — it’s about matching materials to your learning style, budget, and available study time. With exam fees at $267 per part and the three-part exam requiring substantial preparation, investing wisely in study materials upfront saves both money and frustration. This guide breaks down the top EA prep courses, free IRS resources, and budget-specific recommendations to help you make an informed decision.

If you’re new to the certification process, you may first want to understand the IRS Enrolled Agent Exam structure and how each part is designed by clicking the link.

How to select the best enrolled agent study materials for your exam strategy

Key Factors — Learning Style, Budget, and Updated Content

Before comparing specific courses, you need to understand what makes EA study materials effective for your situation. The three critical factors are learning style compatibility, budget constraints, and content currency — and getting any of these wrong can derail your preparation.

Learning style determines which course format will actually help you retain information. If you’re a visual learner who absorbs concepts through video explanations, courses like Becker with extensive lecture content make sense. If you learn by doing and prefer practice-heavy approaches, Gleim’s massive question bank of 3,500+ MCQs might serve you better. Auditory learners benefit from courses with audio lectures they can listen to during commutes. There’s no universally “best” course — only the best course for how you personally learn.

Budget considerations are particularly significant for Indian candidates. When a course priced at $600 translates to approximately ₹50,000, the investment decision becomes substantial. You need to weigh whether premium features justify the cost or whether a combination of budget materials and free resources can achieve the same result. The good news is that effective preparation is possible across multiple budget tiers, from free IRS resources to comprehensive premium packages.

Content currency is non-negotiable. The EA exam tests current tax law, and the IRS updates exam content annually. The 2025-2026 testing cycle runs from May 1, 2025 to February 28, 2026, and any materials you use must reflect current IRS regulations. Outdated study guides covering old tax provisions will actively hurt your preparation. Always verify that your chosen course is updated for the current testing year before purchasing.

Before selecting study materials, ensure you meet the Enrolled Agent Exam Eligibility requirements so you can plan your preparation timeline effectively.

Top enrolled agent prep courses compared: pricing, features, and who they suit

Course-by-course breakdown with pricing, features, and best-fit recommendations

The EA prep market has several established players, each with distinct strengths. Here’s what you need to know about the top five options.

Gleim EA Review stands as the industry leader in question volume, offering over 3,500 practice questions across all three exam parts. Their SmartAdapt technology identifies your weak areas and adjusts your study plan accordingly. Pricing ranges from $379 for the Test Bank only to $598 for the Premium package with unlimited access until you pass. Gleim works best for self-disciplined learners who want extensive practice and don’t mind text-heavy content. The “Access Until You Pass” guarantee provides security for those who might need extra time. For Indian candidates, their platform works seamlessly internationally with no geographic restrictions.

Surgent EA Review differentiates itself through adaptive learning technology called A.S.A.P. (Adaptive Study and Practice). The system claims to reduce study time by up to 40% by focusing only on topics you haven’t mastered. Their ReadySCORE feature predicts your actual exam performance, telling you when you’re ready to sit. Pricing runs from $599 for Essentials to $999 for Ultimate. Surgent suits busy professionals who need efficient, targeted preparation and value technology-driven study paths. The question bank is smaller at around 1,800+ questions, but the adaptive approach compensates by eliminating redundant practice.

Becker EA Review brings premium video production quality that rivals their well-known CPA review course. If you learn best through structured video lectures with expert instructors, Becker delivers. Their Newt AI tutor provides on-demand explanations. However, Becker comes with a significant limitation — access expires after 12 months, unlike competitors offering unlimited access. Pricing is $599 for Essentials and $799 for Pro. Becker fits visual and auditory learners who will complete their preparation within a year and prefer polished, lecture-style instruction.

Fast Forward Academy offers something unique — a peer community where candidates can interact, ask questions, and share experiences. Their FastFocus adaptive technology tracks your progress, and the course includes over 3,000 practice questions. Pricing ranges from $199 for books only to $699 for the complete bundle. FFA works well for learners who benefit from community interaction and want a balance of features at a mid-range price point. Their mobile app allows studying on the go, useful for candidates with busy schedules.

PassKey/HOCK International takes a traditional textbook approach that appeals to self-study purists. The PassKey EA Review books are Amazon bestsellers, offering comprehensive coverage at approximately $40-60 per part. HOCK International provides an online subscription option at $29.95-44.95 monthly. The complete PassKey set with workbooks costs around $300 total — significantly cheaper than comprehensive courses. This option suits disciplined self-studiers comfortable learning from textbooks, particularly those on tight budgets who can supplement with free IRS resources.

Free IRS Resources Every EA Candidate Should Use

Official Sample Questions, Publications, and Provider Free Trials

Regardless of which paid course you choose, free IRS resources should form part of your preparation strategy. These official materials come directly from the source and cost nothing.

The IRS provides official sample questions for all three exam parts. While limited in quantity (approximately 60 questions total), these samples show you exactly how the IRS formats questions and what difficulty level to expect. Working through these should be mandatory before your exam, regardless of other materials you’re using.

IRS Publication 17 covers federal income tax for individuals and serves as essential reading for Part 1 preparation. At over 300 pages, it’s comprehensive and authoritative. Circular 230 governs practice before the IRS and is heavily tested in Part 3 — reading the actual document gives you direct exposure to testable content. The Prometric Candidate Information Bulletin explains exam procedures, scoring, and logistics.

Don’t overlook free trials from paid providers. Gleim, Surgent, and Becker all offer trial access that lets you experience their platforms before committing money. Use these trials strategically — test each interface, sample their question explanations, and assess which teaching style resonates with you. A few hours spent on free trials can prevent an expensive mismatch between your learning needs and your chosen course.

For budget-conscious candidates, combining free IRS resources with affordable PassKey textbooks creates a viable preparation path. This approach requires more self-discipline since you won’t have adaptive technology guiding your study, but it’s proven effective for motivated learners willing to create their own study schedules.

Budget & part-wise recommendations

Budget Tier Recommendations and Part-Specific Course Selection

Your budget largely determines your options, so here are practical recommendations across three tiers relevant to Indian candidates.

Under ₹25,000 (Budget Tier): Combine free IRS resources with PassKey textbooks and workbooks. Total investment approximately ₹20,000-25,000. This requires strong self-discipline and structured self-study. Supplement with YouTube explanations for difficult concepts. Suitable for those with accounting backgrounds who need review rather than learning from scratch.

₹25,000-50,000 (Mid-Range Tier): Fast Forward Academy’s online course or Surgent’s Essentials package fit this range. You get adaptive technology, practice questions, and structured study paths without premium pricing. This tier offers the best value balance — meaningful technological assistance without maximum cost.

Above ₹50,000 (Premium Tier): Gleim Premium or Becker Pro provide comprehensive preparation with all features unlocked. Gleim’s unlimited access makes it safer for those who might need extended preparation time. Choose this tier if budget isn’t the primary constraint and you want every available advantage.

Different exam parts have different difficulty profiles, and some courses handle specific parts better than others. Part 1 (Individuals) covers individual taxation with a pass rate around 61%. Gleim’s extensive question bank provides thorough coverage here. Part 2 (Businesses) tests business taxation with approximately 60% pass rate — Surgent’s adaptive approach helps master the complex entity taxation topics efficiently. Part 3 (Representation, Practices & Procedures) has the highest pass rate at 85% and relies heavily on Circular 230 knowledge. Even budget materials handle Part 3 adequately since the content is more procedural than computational.

If purchasing courses separately by part, consider mixing providers — perhaps Gleim for Part 1’s breadth, Surgent for Part 2’s efficiency, and budget materials for Part 3. This targeted approach optimizes both cost and effectiveness.

Final recommendations for indian candidates

Platform accessibility, currency considerations, and action plan

Indian candidates face specific considerations that affect course selection. Platform accessibility matters — ensure your chosen provider offers full functionality for international users. Gleim and Surgent both work seamlessly from India with no restrictions. Some providers’ live sessions may occur at inconvenient IST times, making on-demand content more practical.

Currency impact is real. A $600 course costs approximately ₹50,000 at current exchange rates. However, context matters — successful EAs working remotely for US firms from India earn ₹6-25 lakhs annually. The study material investment, even at premium levels, represents a small fraction of first-year earnings. Don’t let short-term budget concerns lead to under-preparation that causes exam failure and retake costs.

My specific recommendations for Indian candidates: Gleim Premium for those who can afford it and want comprehensive preparation with unlimited access security. Surgent Essentials for those seeking efficient, technology-driven preparation at moderate cost. PassKey + Free IRS Resources for disciplined self-studiers on tight budgets who have some accounting background.

Your action plan should be straightforward. First, assess your learning style honestly. Second, determine your realistic budget in rupees. Third, use free trials from your shortlisted providers. Fourth, make your purchase decision and commit to a study schedule. The EA exam is achievable for Indian candidates — thousands have passed and built successful careers in US tax practice. Your study material choice is important, but consistent daily preparation matters more than which specific course you select.

Conclusion

Choosing EA exam study materials comes down to matching your learning style with appropriate resources within your budget constraints. Premium courses like Gleim and Surgent offer technological advantages and comprehensive content, while budget options like PassKey combined with free IRS resources can work for disciplined self-studiers. No single course guarantees success — your consistent effort does.

Start by taking the free trials, honestly assess how you learn best, and make a decision that fits your financial situation. The EA credential opens doors to US tax practice and remote work opportunities that can transform your career. The study material investment, whether ₹25,000 or ₹75,000, pays dividends across years of higher earning potential. Choose wisely, study consistently, and you’ll join the ranks of successful Enrolled Agents representing clients before the IRS.

For a complete overview of the Enrolled Agent exam and the best study materials for 2025–2026, you can refer to our detailed guide here.

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