Accounting & Tax
IRS EA Part 3Enrolled Agent — Representation, Practices & Procedures
Enrolled Agent SEE Part 3 — Representation, Practices and Procedures — covers Circular 230 ethics, IRS practice rules, taxpayer representation before audits/appeals/collections, recordkeeping, and electronic filing. Widely considered the easiest part (~83–86% pass rate) and the one most candidates take last as a confidence-builder. As of May 2026 administered by PSI Services.
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Exam facts
Everything you need to know about the IRS EA Part 3 exam.
- Passing score
- 105 (scaled 40–130)
- Format & length
- 100 questions (85 scored + 15 experimental) · 3.5 hours
- Voucher cost
- $317 USD per part (May 2026–Feb 2027 window; $66 IRS user fee + $251 PSI vendor fee)
- Prerequisites
- None required (PTIN needed before scheduling)
- Validity
- Two-year window to pass all 3 parts after passing the first; EA status renews every 3 years with 72 CPE hours (16 minimum annually, 2 ethics annually)
What’s tested
Key topics on the IRS EA Part 3 exam.
The Cert Climb question bank is mapped to every domain on the official IRS EA Part 3 exam blueprint, so what you study is what the test asks.
- Practices and Procedures
- Representation Before the IRS
- Specific Areas of Representation
- Filing Process
Who it’s for
Built for the people taking this exam.
Anyone completing the EA designation — Part 3 is content most tax preparers already encounter in daily client work (Circular 230, POAs, audit response, IRS notices), so it's often scheduled last.
Why it matters in 2026
The career signal.
Part 3 is what legally separates EAs from unenrolled preparers — once you pass it and enroll, you have unlimited federal representation rights identical to a CPA's. That right (representing clients in audits, appeals, and collections without restriction) is what justifies EA fees and is the single biggest professional moat the credential offers.
What you get
Everything you need to actually pass.
Full question bank
200 questions covering every objective on the official IRS EA Part 3 exam blueprint, with detailed explanations on every option — right and wrong.
Quiz modes
Timed exam simulation, missed-only review, topic drills, and a daily question of the day. Practice the way you study best.
Flashcards
Spaced-repetition flashcards generated from each topic. Pull them up on a phone in the gap between meetings.
Progress tracking
See per-topic accuracy and answered counts. Find weak areas before they cost you on test day.
Per-category premium
Unlocking IRS EA Part 3 unlocks every other Accounting & Tax exam in the Cert Climb catalog — pay once, stack credentials.
No-fluff explanations
Every wrong answer comes with a 2-3 sentence explanation of why it’s wrong, not just “the correct answer is X.” Pattern recognition is the whole game.
Read while you study
IRS EA Part 3 articles & study guides
FAQ
Frequently asked questions about IRS EA Part 3
How many questions does the IRS EA Part 3 bank have?
200 questions, organized into 4 subject areas mapped to the official exam objectives.
Is the free trial really free?
Yes. 30 questions, no credit card, no email-trap, no “activate by Friday or pay” spam. You either upgrade because the bank’s good, or you don’t.
What does premium cost?
Premium is sold per category and unlocks every Accounting & Tax exam in the Cert Climb catalog. Plans are 1-month, 3-month, or 12-month — see the upgrade modal for current pricing.
How current is the IRS EA Part 3 content?
We track exam version updates and refresh the bank within weeks of new objectives. Where the version of an exam matters (e.g. CompTIA SY0-701 vs. SY0-601), question explanations call it out.
Can I cancel my subscription anytime?
Yes. Cancellation is one click from your profile. Your access continues through the end of the period you’ve already paid for.
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