The EA exam, or Special Enrollment Examination, is given once each year, usually in the fall. The examination is given in selected locations throughout the United States and foreign countries on the same two days. The examination consists of four separate areas. Part one covers individual tax issues. Part two addresses sole proprietors and partnerships. Part three tests corporations, fiduciaries, estates, gift tax and trusts. Part four includes ethics, recordkeeping procedures, appeal procedures, exempt organizations, retirement plans, practitioner penalty provisions, research material, and collection procedures. In 1999 a score of 60 percent or more on all four parts was needed to successfully pass the exam.

To take the test, an individual must submit an application using IRS Form 2587. The application must be submitted to the IRS by July 31, along with a nonrefundable application fee.

Once the test is successfully completed, the preparer must apply to the IRS for acceptance.

Courtesy of NATP, take an iteractive version of the 2002 IRS Enrolled Agents Exam.

Special Enrollment Examination
Provided by the Internal Revenue Service
 
In General:

• Candidates must take all four parts of the examination the first year.  Candidates who achieve a passing score on one or two parts of the examination have the following three years in which to pass the part(s) failed, provided they meet the following conditions:
• Candidates must achieve the minimum retention score on EACH part failed in the first year.  The minimum retention score is 90 percent of the passing score.
  Candidates MUST take ALL failed parts of the examination in the second year, all remaining parts the third year, all remaining parts the fourth year.
• Candidates must achieve a score at least 90 percent of the passing score (minimum retention score) for any parts taken in the second and third years in order to remain eligible to try again.  If you score below the minimum retention score on any part taken in the second or third year, you would be required to retake the examination in its entirety.
  Candidates who do not pass all four parts of the examination by the end of the fourth year must start over again.
• Candidates who pass three of the four parts the first year do NOT have to achieve the minimum retention score on the part failed.  Therefore, they would be required to take only the part failed the following year.
  

Frequently Asked Questions

Q: If you were unable to retake the examination in a subsequent year, would you lose credit for examination parts passed?
A: Yes, in most cases, since the examination assumes continuity.  However, if you are able to give compelling reasons (e.g. serious illness or a death in the family) a waiver may be granted.

Q: In the above situation, do I still have only four years to complete the examination successfully or am I granted additional years?
A: The years you missed taking the examination under a waiver will not count against the four years.  Each waiver would extend the period one-year. However, there is a six-year limitation.  That is, you must complete the examination successfully within six years if granted any waiver, including years for which waivers are granted.

Q: My first year I passed one or more parts of the examination.  I failed the parts I had to take in the second year.  Do I still keep my passing scores from my first year?
A: Yes. You would retain credit for any part passed in the first year for the remaining three years, provided you met the minimum retention score on parts failed.

Q: What if I took all four parts of the examination in 2002 and didn’t pass any of the four parts?
A: The four-year requirement does not take effect until you pass at least one part of the examination.

Q: May I take one part of the examination each year for four years?
A: No. You must take all four parts the first year, all failed parts the second year, all remaining failed parts in the third year, and all remaining failed parts in the fourth year.