The EA Exam, officially known as the Special Enrollment Examination (SEE), is a three-part exam administered by Prometric on behalf of the Internal Revenue Service. Each part is taken as a separate 100 question exam, and you will have 3.5 hours to answer all questions for that part. The IRS Special Enrollment Exam (SEE) is the easiest of the exams that give you unlimited representation rights to practice before the IRS.
The other two are the CPA exam and the Bar exam, both of which have significant educational requirements which must be met before you can sit for the test. That does not mean the EA exam is easy. An enrolled agent, to be considered a tax expert, must “demonstrate special competence in tax matters” by passing three separate exams to become an enrolled agent. Difficulty depends on experience, but the credential is attainable for those willing to put in the effort.
There's no prior qualification required if you wish to pursue EA. A graduate with basic accounting knowledge can apply for the same, but the applicant must prove his/her competency for the tax-pertaining content. This can happen in two ways:
To pursue the dream of becoming an EA, a candidate must obtain PTIN passing scores on all three parts of the Special Enrollment Examination (Individuals, Businesses and Representation, Practices, and Procedures), which unfolds a significant area of Internal Revenue Code. There' s no definite pattern. There is no definite order to attempt the exam. The candidate has the liberty to take any section as first. The only necessity is to clear all the three sections to earn the EA certification.
Candidates must have worked at the IRS for five consecutive years in a position that regularly engages in applying and interpreting the provisions of the Internal Revenue Code and the regulations relating to income, estate, gift, employment, or excise taxes.
Well each part will cost you 203$ and the total 3 parts will cost you 609$ and to book the examination, you need to have PTIN number. PTIN is preparer tax identification number, given to every enrolled agent. It’s a unique and mandatory number which has to be with EA for authentication. Generally, the US clients won’t trust you if you have don’t have PTIN. So to increase your networking and to get good clients get the PTIN. Also, PTIN is necessary to book the examination and IRS will charge 36$ approx for PTIN registration.
Individuals | Businesses | Representation |
---|---|---|
Preliminary Work with Taxpayer Data - 17 questions | Business Entities – 28 questions | Practices and Procedures – 25 questions |
Income and Assets - 21 questions | Business Financial Information – 39 questions | Representation before the IRS – 24 questions |
Deductions and Credits - 21 questions | Specialized Returns and Taxpayers – 18 questions | Specific Types of Representation – 19 questions |
Taxation and Advice - 14 questions | Filing Process – 17 questions | |
Specialized Returns for Individuals - 12 questions |
Despite popular opinion, the EA exam will never ask you to fill out a tax form. Instead, you will put your mastery of tax law to the test as you apply it to a variety of circumstances.
There are three types of multiple-choice questions on the exam:
Simandhar Education provides you with access to Live Interactive classes from anywhere in the world
Simandhar Education provides the facility to access recorded videos for students who seek to revisit the material taught.
Supports its students by placing them in Top F & A companies, Big 4 etc
Simandhar Education provides support to its students in handling the criticalities of Exam Registrations
Fast Forward Academy is currently the only enrolled agent review provider to offer video lectures with Paperback and digital textbook for all 3 EA Exams, 45+ concise video lectures (10+ Hours); 3,500+ EA review questions with detailed explanations.
Simandhar with Fast forward academy training is designed with a practical and experiential learning methodology - engaging participants using unlimited mock exams, and sample problems with functionality that mirrors the EA exam.
The IRS selected Prometric to develop and administer the EA exam. The Exam Content Outlines (ECOs) and test questions were developed based on the survey's findings. The different parts of the exam can be taken in any order. Each year, some changes should be expected from prior examinations as emphasis shifts based on subsequent findings and since tax laws are passed or repealed.
The only requirement is that applicants must pass all three sections in order to earn the EA certification. Prometric maintains a website where candidates can learn more about the SEE and register for the test.
There is a $182.00 fee per part paid at the time of appointment scheduling. The test fee is non-refundable and non-transferable.
You need to pass all three exam parts within a period of 2 years. You must have a Preparer Tax Identification Number (PTIN) renewed within the last year in order to register for the examination successfully
You need to pass a suitability check which includes both a tax compliance check and a criminal background check. In order to maintain your designation, you would need to complete 2 hours of ethics continuing professional education each year after you pass your exam.
Part | 2017-2018 | 2018-2019 | 2019-2020 |
---|---|---|---|
Part 1: Individuals | 61% | 62% | 61% |
Part 2: Businesses | 64% | 69% | 70% |
Part 3: Representation, Practices and Procedures | 86% | 86% | 81% |
+91-7780273388
[email protected]
www.simandhareducation.com
Copyright © 2022 SIMANDHAR EDUCATION LLP- All rights reserved