Enrolled Agent Exam syllabus guide for Indian professionals. Learn the 3-part structure, domain weightages, India testing locations & preparation strategy. This article is written by Rohit Arora, Senior Associate at LawSikho.

The Enrolled Agent (EA) designation is the highest credential awarded by the Internal Revenue Service (IRS) and is recognized across the United States as a mark of deep tax expertise. Unlike other tax or accounting qualifications, an EA is authorised to represent any taxpayer before the IRS on matters ranging from audits to appeals making it a uniquely powerful credential for professionals looking to build or expand a career in U.S. taxation.

Becoming an EA is intentionally accessible. There are no educational or professional prerequisites. The only formal step candidates must complete before scheduling the exam is obtaining a Preparer Tax Identification Number (PTIN), a simple online registration process that typically takes just a few minutes. This makes the pathway open to commerce graduates, accountants, finance professionals, and even career-switchers exploring U.S. tax advisory roles.

The EA exam itself officially called the Special Enrollment Examination (SEE) is divided into three self-contained parts. Each part focuses on a distinct area of federal tax practice: Individual Taxation, Business Taxation, and Representation, Practices, and Procedures. Candidates can take these parts in any order and at their own pace, allowing flexibility for working professionals balancing preparation with employment or studies.

This combination of broad recognition, unrestricted practice rights, and an inclusive entry route has made the EA credential increasingly popular among international candidates, particularly those in India seeking global tax roles or remote opportunities with U.S.-based firms.

If you want the complete roadmap from India to becoming an EA, see this detailed guide: How to Become a US Enrolled Agent from India.

Essentials for enrolled agent exam

The Special Enrollment Examination (SEE) is designed to verify whether a candidate has the depth of tax knowledge required to represent taxpayers before the IRS. The structure is intentionally standardised so that every candidate, regardless of background, encounters the same format, scoring model, and testing expectations.

At its core, the EA exam consists of three separate papers, each dedicated to a specific aspect of federal tax law: Individuals, Businesses, and Representation. Every part contains 100 multiple-choice questions, but only 85 questions contribute to your score. The remaining 15 are experimental items that the IRS uses for future exam development and are indistinguishable from scored questions meaning you must approach each question with equal focus.

Each part gives you 3.5 hours of testing time, supported by strict Prometric test-centre protocols, including identity verification, locker storage, and continuous monitoring. The exam is closed-book, and no personal notes, devices, or reference materials may be used.

One of the biggest advantages for working professionals is flexibility: you can take the three exam parts in any order, and they do not need to be attempted on the same day. You may take each part up to four times within a testing window, which runs from May 1 to February 28, excluding March and April when the IRS updates the exam content.

Most importantly, the syllabus is refreshed annually to reflect tax law as it stands through December 31 of the preceding year. For the 2025–2026 cycle, all questions are based on 2024 tax law, ensuring the exam aligns with current IRS rules and real-world practice.

Scoring & passing criteria

The EA exam uses a scaled scoring system, not a simple percentage model. Each candidate’s raw score the number of correctly answered questions is converted into a scaled range from 40 to 130. The IRS has fixed 105 as the minimum passing score, which represents the level of knowledge expected from a federally authorised tax professional.

Although the IRS does not disclose the exact raw-score threshold, candidates typically need to answer around 70–75% of the 85 scored questions correctly to achieve a passing mark. Since wrong answers carry no penalty, it is always advisable to attempt every question.

Results are displayed immediately on the Prometric testing screen once you complete the exam. If you pass, the score report simply states “Pass” the IRS does not reveal the numerical score because all passing scores are regarded equally. If unsuccessful, you receive a scaled score along with diagnostic indicators highlighting which content areas require improvement. This feedback becomes vital in strategising a retake attempt.

Candidates who pass a part may carry that score forward for up to three years, giving ample time to clear the remaining sections without pressure.

Which Enrolled Agent Exam Part Needs the Most Preparation?

Preparing for the EA exam requires understanding that each part tests a different type of difficulty but not all sections challenge candidates in the same way. Many test-takers assume that individual tax is straightforward or that representation topics are easier because they appear procedural. However, data patterns, common candidate experiences, and the structure of the syllabus all point to one clear conclusion: Part 2 consistently demands the highest level of preparation.

Part 2   The most demanding section

Part 2 stands out because it blends technical tax concepts with accounting logic. Candidates face entity taxation across partnerships, S corporations, C corporations, trusts, estates, and exempt organizations each governed by different rules. Topics like basis adjustments, depreciation under MACRS, Section 179 expensing, recapture rules, and partnership allocations require not only memorization but also conceptual problem-solving.
This combination of breadth and computation-heavy content makes Part 2 the section where most candidates invest the most study time.

Part 1   Often underestimated

Part 1 appears intuitive because it covers individual taxation, something many candidates believe they already understand. But this perception often leads to superficial preparation. The exam includes nuanced areas such as retirement income taxation, capital gains, AMT, dependency conflicts, multi-scenario filing status questions, and international reporting elements. The wide scope means that even small knowledge gaps can snowball into lost points, making this part riskier than expected for first-time test takers.

Part 3   Highest pass rate

Part 3 typically sees higher pass rates because its content leans more on rules, procedures, and ethical standards under Circular 230, rather than calculations. Once candidates have cleared Parts 1 and 2, they bring forward a strong tax foundation that makes the representation topics easier to absorb.
However, this does not make Part 3 “easy” it simply rewards organised study. The challenge here lies in retention and precise recall, as procedural questions test familiarity rather than analytical computation.

How to allocate your study hours wisely?

A strong study plan often matters more than the number of hours spent preparing. The EA exam is content-dense but predictable, and most candidates succeed when they follow a structured approach that balances theory, practice questions, and consistent review.

Recommended study time

For most learners especially those balancing work and study the following hour ranges provide a realistic benchmark:

• Part 1: 80–100 hours
  Covers the widest spread of topics, requiring thorough revision across multiple tax areas.
  
• Part 2: 80–100 hours
  Heavy on business rules and computations, often requiring practice-based learning.
  
• Part 3: 60–80 hours
  Procedural and conceptual; relies more on reading comprehension and rule-based understanding.
  

These ranges generally allow working candidates to complete the entire syllabus within 6–9 months at a steady pace.

Practical preparation tips

• Prioritise practice questions early: – Aiming for 1,000+ MCQs per part helps develop pattern recognition a crucial skill for SEE questions.
  
• Use your diagnostic feedback strategically: – If retaking a part, the Prometric score breakdown highlights exactly which domains need attention.
  
• Study in small, consistent blocks: – Daily progress of even 45–60 minutes is more effective than long, inconsistent weekend sessions.
  
• Review IRS forms and instructions: – Since the exam references real tax forms and procedures based on 2024 tax law, familiarity directly translates into faster and more accurate responses.
  
• Simulate test timing: – Each part gives you 3.5 hours practice full-length mock tests to build stamina and maintain pacing.

Ideal EA exam order for Indian candidates

Choosing the right order for the three exam parts can significantly improve your chances of clearing the EA exam smoothly. Since each part tests a different dimension of tax knowledge, the recommended order should align with how quickly a candidate can build confidence and momentum.

Recommended sequence

Most Indian candidates benefit from beginning with Part 1, as it introduces fundamental U.S. tax concepts in a structured, intuitive manner. Filing status, dependency rules, income classifications, and credits create a foundation that supports learning in the other two parts. Starting here also allows first-time test takers to become comfortable with the Prometric testing environment and SEE question patterns.

The next logical step is Part 3, which focuses on IRS procedures, ethics, representation rules, and Circular 230 responsibilities. Its content is largely conceptual and flows naturally from the understanding gained while preparing for Part 1. Completing Part 3 before Part 2 helps candidates reinforce procedural knowledge and secure a psychological win before attempting the technically heavier section.

When to take part 2 earlier

Candidates with a strong accounting foundation those who have completed CA Intermediate, worked in bookkeeping or finance, or have prior exposure to entity taxation may choose to attempt Part 2 second.

Since Part 2 involves depreciation systems, basis adjustments, and business entity rules, an accounting background can offer a meaningful advantage. However, even for such candidates, most still choose to complete Part 1 first to ease into the U.S. tax framework.

Taking the EA exam from India   what you must know

For Indian candidates, one of the biggest advantages of the EA credential is the ability to complete the entire process domestically. The IRS administers the SEE exam internationally through Prometric, making the pathway accessible without the need for travel abroad.

Testing centres & availability

Prometric locations in India

The SEE exam is conducted in three Indian cities:

• Bangalore
• Hyderabad
• New Delhi
  

These centres follow the same security, verification, and testing protocols as U.S.-based locations.

Testing window

International testing runs from June 28, 2025 to February 28, 2026, aligning with the IRS global schedule. No testing occurs in March and April, as the IRS updates the exam content annually during this blackout period.

Scheduling your exam

PTIN requirement

You must obtain a Preparer Tax Identification Number (PTIN) before you can schedule any part of the SEE. This registration is completed through the IRS system and takes roughly 15 minutes online.

Registration requirements

When scheduling your exam through Prometric, your registration name must match your ID exactly, including spelling and spacing. Only original, unexpired, government-issued identification is accepted. Candidates arriving with mismatched names or invalid identification are not permitted to test and must forfeit the exam fee.

Fees and Rescheduling Policies

Exam fee

The SEE fee is $267 per part, payable at the time of scheduling.

Rescheduling Rules

Prometric applies a tiered rescheduling policy:

• Free if rescheduled 30+ days before the appointment
  
• $35 fee for changes made 5–29 days before the exam
  
• Full exam fee forfeited if rescheduled within 5 days or if the candidate arrives late or does not appear
  

These rules make it important to schedule your exam only when you are consistently scoring well on practice tests.

Conclusion

The Enrolled Agent exam offers a clear and achievable pathway for Indian professionals seeking to build a career in U.S. taxation. With its three-part structure, predictable question format, and flexible scheduling options, the SEE allows candidates to progress at their own pace while steadily building confidence.

Thanks to Prometric centres in India and straightforward eligibility requirements such as obtaining a PTIN, the EA credential is more accessible than ever. 

With focused preparation, smart sequencing of exam parts, and disciplined study habits, candidates can complete the exam within months and unlock a credential recognised across the United States. The investment of time and effort pays off not only through expanded tax expertise but also through the global career opportunities that follow.

If you’d like the full, in-depth version of this guide   covering Parts 1, 2, and 3 of the syllabus in detail   you can read the complete article here.

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