IRS

Enrolled Agent (SEE)

IRS Special Enrollment Examination

The three-part exam that earns the Enrolled Agent credential — the highest credential the IRS awards — granting unlimited rights to represent taxpayers before the IRS without being a CPA or attorney.

3.5 hours per partRequired to practice

What's on the exam

SEE Content Specification Outlines (Prometric)

Part 1: Individuals

Part 1 of 3

Preliminary work and taxpayer data · Income and assets · Deductions and credits · Taxation and advising the individual taxpayer · Specialized individual returns

Part 2: Businesses

Part 2 of 3

Business entities and elections · Business income, expenses and credits · Assets, basis and depreciation · Specialized returns and taxpayers (trusts, estates, exempt organizations)

Part 3: Representation, Practices and Procedures

Part 3 of 3

Practices and procedures under Circular 230 · Representation before the IRS · Specific areas of representation (examinations, collections, appeals) · Completion of the filing process

Frequently asked questions

How much does the Enrolled Agent (SEE) cost?

Fees vary. $259 per part (three parts).

How long is the Enrolled Agent (SEE) and how many questions does it have?

100 questions per part (85 scored) — 3.5 hours per part.

What do you need to pass the Enrolled Agent (SEE)?

Scaled score of 105 on a 40–130 scale, per part.

Can you retake the Enrolled Agent (SEE)?

Up to four attempts per part within each testing window.

What is the best way to study for the Enrolled Agent (SEE)?

Study the official blueprint, not random material: the exam is weighted by domain (Part 1: Individuals Part 1 of 3, Part 2: Businesses Part 2 of 3, Part 3: Representation, Practices and Procedures Part 3 of 3). Spaced-repetition flashcards built domain-by-domain against that blueprint are the most time-efficient way to cover everything the exam tests.

Program in development

We're building a blueprint-complete program for this exam. Meanwhile, explore live programs across 7 exam.

Explore programs →