EA, the US Enrolled Agent credential
Everything you need on the EA in one place. What the credential is, why it is worth having, how the three exams work and how to book them, and the smartest way to prepare.
What it is
An Enrolled Agent is a federally authorised tax practitioner, and the credential is the highest the IRS awards. Unlike credentials tied to a single state, the EA is recognised across the whole of the United States. You earn it by passing the three part Special Enrolment Examination, known as the SEE.
The opportunities it opens
The EA gives you unlimited rights to represent taxpayers before the IRS, which makes it valuable well beyond preparing returns. Because it is federal and portable, it appeals to people working in US tax from anywhere in the world, including firms serving expats and cross-border clients.
How to sit it
The SEE has three parts: Part 1, Individuals, Part 2, Businesses, and Part 3, Representation, Practices and Procedures. Each part is a separate exam of one hundred multiple choice questions, and you can sit them in any order and pass them one at a time. You need a PTIN from the IRS first, then you book each part with the testing provider.
The essentials
- Awarding body: Internal Revenue Service (IRS)
- Structure: three SEE parts, 100 questions each
- Rights: unlimited representation before the IRS
- Note for 2026: the SEE testing vendor moved from Prometric to PSI. See our briefing on the change.
How to study for it
Because the three parts are independent, sequencing matters. Many people start with Part 1 to build the individual tax foundations, move to the heavier business material in Part 2, and leave representation and ethics in Part 3 for a focused final push. Work through large banks of practice questions, since the exam is entirely multiple choice and rewards pattern recognition and steady timing.
MojiTaxIf you want to study for the EA
Global Tax Studies is run by the team at MojiTax, who build structured training for all three EA parts, with video lessons, exam-style questions and marked mocks. If you want a clear week by week plan, start here, and we always say when we are pointing at our own courses.
See MojiTax EA trainingWhere to go and who to contact
For official rules, the PTIN and the exam itself, go to the IRS at irs.gov enrolled agents, and book the SEE with the testing provider, PSI. To study with us or ask about preparing, the MojiTax team are at mojitax.co.uk or support@mojitax.com. To study alongside other candidates, join the Global Tax Studies community.
Latest on the EA
- Breaking: the IRS has postponed EA international testing, with no new date set
- Sitting the EA exam from outside the US? Booking opens on 1 September, and the paperwork is what will delay you
- The EA exam just changed hands: Prometric to PSI in 2026
More EA editions land here as they publish. Bring your questions to the community.