Which EA part should you take first?
Last checked October 23, 2026 · Sources: the IRS enrolled agents FAQ (order, attempts, carryover); pass rates as reported by providers; study-hour ranges as commonly reported by candidates. Our advice on order is a suggestion, not an IRS rule.
The IRS lets you take the three parts in any order, and there is no single right answer to which EA part to take first. The most commonly recommended sequence is Part 1, then Part 3, then Part 2. The better rule is to start with the part closest to the work you already do.
What each part asks of you
| Part 1 | Part 2 | Part 3 | |
|---|---|---|---|
| Title | Individuals | Businesses | Representation, Practices and Procedures |
| Feels closest to | Preparing personal returns | Business and entity tax work | IRS rules, ethics and client representation |
| Pass rate, 2024 to 2025 | About 58% | About 71% | About 70% |
| Candidates taking it | Nearly twice as many as the others | Fewer | Fewer |
Pass rates as reported by providers, 2024 to 2025; see the pass rates page for caveats.
These pass rates are reported by providers and cannot be compared like for like, because different groups of candidates sit each part. See the pass rates page for the caveats.
How to decide which EA part to take first
Part 1 builds the individual-tax base, and it is the part most candidates sit, with nearly twice as many candidates as Parts 2 and 3.
If your day job is entities and business returns, you may be closest to ready for Part 2, and an early pass builds momentum.
Part 3 covers practice before the IRS and ethics rather than preparing returns, so it is a different kind of study from Parts 1 and 2.
Pacing the three parts
Candidates commonly report 40 to 80 hours of study per part, depending on their tax background. Because a passed part counts for three years and the exam closes each March and April for updates, many candidates take the parts one at a time rather than together. You can book them on separate days at any time in the testing window, which runs July 1, 2026 to February 28, 2027.
Common questions about which EA part to take first
Do I have to take Part 1 first?
No. The IRS says the parts can be taken in any order, on any days. You can even take more than one on the same day.
What if I fail my first part?
You can retake a part up to four times in a testing window, with a 24-hour wait before rebooking the same part. A failed part does not affect the others.
Does the order change which materials I need?
The exam tests a specific tax year. If you spread the parts over more than one testing window, make sure your materials cover the tax year each window tests.
How long does a passed part count?
Three years from the date you pass it; each part has its own clock.