Preparing for the enrolled agent exam? Discover the top study plan errors that slow down your progress and follow these tactics to clear all parts efficiently. This article is written by Medha Vinod, Senior Associate at LawSikho.

If you are a commerce graduate or accounting professional aiming to become an Enrolled Agent, you have probably already researched study hours, review courses, and exam patterns. But here is something most guides do not tell you: many EA candidates fail not because they lack effort or intelligence, but because they make avoidable study planning mistakes that derail their progress.

The Enrolled Agent exam is absolutely passable with the right approach. Pass rates range from 58% to 71% depending on the part, and thousands of Indian professionals have earned this credential while working full-time jobs. However, poor planning decisions like treating all three parts equally, starting with the wrong section, or setting unsustainable daily targets can turn a 6-month journey into a frustrating 2-year struggle. In this guide, I will walk you through the five most common study plan mistakes and show you exactly how to avoid them.

Enrolled Agent Exam: Mistake #1 –  Treating All Three EA Exam Parts Equally

One of the biggest errors candidates make is assuming that since all three parts have 100 questions and 3.5 hours of testing time, they must require equal preparation. This assumption leads to evenly splitting study hours across parts, which almost guarantees you will underprepare for the most challenging section and potentially overprepare for the easiest one.

The reality is that the three parts of the Special Enrollment Examination differ dramatically in complexity, content breadth, and historical pass rates. Ignoring these differences when creating your study plan is like training equally for a sprint and a marathon. You need to allocate your time strategically based on what each part actually demands.

Why Part 2 of the EA Exam Demands Nearly 50% of Your Total Study Time

Part 2 (Businesses) and Part 3 (Representation, Practices, and Procedures) have a pass rate of approximately 70%-71%.

Leading EA review providers have quantified this difference through candidate data. Gleim recommends 125 hours for Part 2 compared to 85 hours for Part 1 and just 55 hours for Part 3. That means Part 2 alone requires nearly 47% of your total 265-hour preparation time. If you split your time equally at roughly 88 hours per part, you will likely be underprepared for Part 2 and waste time overprepping for Part 3.

The Fix: When building your study plan, allocate your hours proportionally. A reasonable distribution is 30-35% for Part 1, 45-50% for Part 2, and 15-20% for Part 3. This matches the actual difficulty and ensures you are not caught off guard by business taxation complexity.

Mistake #2: Starting with the Wrong Part of the EA Exam

Since you can take the three EA exam parts in any order, many candidates default to starting with Part 1 simply because it is numbered first. Others jump straight to Part 2, thinking they should tackle the hardest section while motivation is high. Both approaches can backfire depending on your background and goals.

The sequence you choose affects your momentum, confidence, and ability to leverage overlapping content between parts. A poor sequencing decision can leave you demoralized after an early failure or struggling with Part 2 when you are already fatigued from months of studying.

Enrolled Agent Exam: The Strategic Sequencing That Builds Momentum and Confidence

The most recommended sequence for most candidates is Part 1, then Part 3, then Part 2. Surgent and other providers suggest this order because Part 1 (Individuals) relates directly to personal tax return preparation that most candidates find intuitive. After passing Part 1, tackling Part 3 next makes sense because it has the highest pass rate and builds confidence before you face the most challenging section. Saving Part 2 for last gives you maximum preparation time for business taxation while riding the momentum of two passed exams.

There is also a practical knowledge benefit to this sequence. Part 3 covers IRS representation and Circular 230 ethics, which builds on concepts you encounter while studying Parts 1 and 2. Taking Part 3 last (or second) means you have a broader context for representation scenarios.

The Fix: Unless you have extensive business taxation experience, follow the Part 1 to Part 3 to Part 2 sequence. If you are completely new to US taxation and want an early confidence boost, you could even start with Part 3, given its high pass rate, then proceed to Part 1 and finally Part 2.

Enrolled Agent Exam: Mistake #3 – Setting Unrealistic Daily Study Targets

Motivated candidates often create aggressive study plans requiring 3-4 hours of daily study, believing this will help them pass faster. While enthusiasm is valuable, unrealistic targets typically lead to missed sessions, guilt, declining motivation, and eventually burnout. A plan you cannot sustain is worse than a slower plan you actually follow.

The EA exam journey spans months, not weeks. Whether you are targeting a 4-month sprint or a 10-month steady approach, consistency matters far more than intensity. Research on learning consistently shows that distributed practice, meaning regular study over time, beats massed practice or cramming for long-term retention.

Sustainable EA Exam Study Hours for Working Professionals

For working professionals balancing jobs, families, and other commitments, sustainable study targets typically range from 8-15 hours per week. This translates to roughly 1-2 hours on weekday evenings plus longer weekend sessions. Becker recommends planning for 70-90 hours for Part 1, 80-100 hours for Part 2, and 60-80 hours for Part 3, totaling 210-270 hours across all three parts.

At 10 hours per week, completing 250 hours of preparation takes approximately 25 weeks or about 6 months. At 15 hours per week, you could finish in 4 months. Both timelines are achievable without burning out, provided you protect your study time and treat it as non-negotiable.

The Fix: Be honest about your weekly capacity. Calculate how many hours you can genuinely commit to without sacrificing sleep, health, or key relationships. Then build your timeline around that number rather than forcing an arbitrary deadline that requires unsustainable effort.

Mistake #4: Skipping Practice Questions and Jumping to Exams

Some candidates spend weeks reading textbooks and watching video lectures, feel confident about the material, and schedule their exam without adequate practice question exposure. This approach ignores a fundamental truth about the EA exam: knowing the content and being able to answer exam-style questions under time pressure are two different skills.

The EA exam consists entirely of multiple-choice questions in three formats: direct questions, incomplete sentences, and “all of the following except” style questions. Without practicing these formats extensively, you may understand concepts but struggle to apply them quickly when facing 100 questions in 3.5 hours.

The 60-30-10 Study Phase Framework That Actually Works

Effective EA preparation follows a phased approach: spend roughly 60% of your time on initial learning (reading materials, watching lectures, taking notes), 30% on practice questions and application, and 10% on final review and full-length practice exams. This framework ensures you build knowledge first, test and refine that knowledge second, and consolidate everything before exam day.

For Part 2 with its recommended 125 hours, this means approximately 75 hours of learning, 38 hours of practice questions, and 12 hours of final review. During the practice phase, aim to complete at least 500-700 questions per part. Quality EA review courses include 1,500 or more practice questions per section, giving you ample material to work with.

The Fix: Do not schedule your exam until you have completed substantial practice questions and are consistently scoring 75% or higher on practice tests under timed conditions. If your review course offers performance tracking, use it to identify weak areas and focus additional practice there before booking your exam date.

Enrolled Agent Exam: Mistake #5 – Ignoring the Credit Carryover Deadline

Once you pass any part of the EA exam, your credit for that section is valid for three years from the passing date. Many candidates view this as generous and assume they have plenty of time. But the clock starts ticking immediately after your first passed part, and three years passes faster than expected when you are balancing work, life events, and study fatigue.

The danger is particularly acute if you pass Part 1 quickly, take an extended break, and then struggle with Part 2. If Part 2 requires multiple attempts spread over many months, you may find your Part 1 credit approaching expiration before you have completed all three sections.

Planning Your Timeline Around the 3-Year Expiration Window

The IRS carryover policy is straightforward but unforgiving. If you passed Part 1 on June 15, 2025, you must pass Parts 2 and 3 by June 15, 2028. Miss that deadline and you lose credit for Part 1, meaning you must retake it along with any other incomplete parts. This also means paying the $267 exam fee again for each retake.

The practical solution is to plan your entire three-part journey before you take your first exam. If you know Part 2 will be challenging and may require a retake, build buffer time into your schedule. Most candidates should aim to complete all three parts within 12-18 months rather than stretching preparation across the full three-year window.

The Fix: Create a master timeline showing target exam dates for all three parts before you schedule Part 1. Work backward from a completion goal that gives you at least 12-18 months of buffer before your first credit expires. If life circumstances delay your progress, adjust your plan immediately rather than hoping you will catch up later.

Conclusion

The EA exam is challenging but entirely achievable with strategic planning. By avoiding these five common mistakes, you position yourself to pass all three parts efficiently without wasting time, money, or motivation. Allocate your study hours based on actual part difficulty rather than splitting them equally. Choose a sequencing strategy that builds momentum and saves the hardest section for when you are most experienced. Set sustainable daily targets you can maintain for months. Invest heavily in practice questions before scheduling your exam. And always plan with the credit carryover deadline in mind.

Your path to becoming an Enrolled Agent does not need to be a multi-year struggle. With the right study plan, most working professionals can earn this credential within 6-12 months and unlock valuable career opportunities in US taxation.If you want the full, detailed version of this guide, you can read the complete article here.

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