EA pass rates: what is known, and how far to trust it
For the 2024 to 2025 testing window, reported pass rates were about 58% for Part 1, 71% for Part 2 and 70% for Part 3. The IRS does not post pass rates in its candidate FAQ, and none have been published yet for the 2025 to 2026 or 2026 to 2027 windows, so treat these figures as a guide rather than a benchmark.
Where the numbers come from
| Figure | Source | How far to trust it |
|---|---|---|
| 58%, 71% and 70% by part | Reported by Becker and other review providers for 2024 to 2025 | Widely repeated, and consistent between sources |
| About 66% overall | Estimated by providers from the part figures | An approximation, not an official number |
| Anything for 2026 onward | Not published | Treat any claimed figure with suspicion |
Why you cannot compare the parts
Not everyone who sits one part sits the others. Providers report that nearly twice as many candidates take Part 1 as take Part 2 or Part 3, so the parts are being taken by different groups. A lower Part 1 rate does not necessarily mean it is the hardest part.
The trend
One provider’s compilation reports that Part 2’s pass rate rose from about 57% in 2015 to 2016 to 71% in 2024 to 2025, and that Part 3, which had held in the 80s for much of the past decade, fell to 70%. Treat these as indicative. Part 1 has been reported as the lowest of the three for several years.
The 2026 change to the scoring scale
The exam moved to a new scale in 2026, from 40 to 130 with 105 to pass, to 200 to 800 with 500 to pass. Historical pass rates were calculated under the old scale, and nobody yet knows whether the new arrangement shifts them.
What to do with these numbers
At roughly two in three, plenty of well-prepared candidates fail a part. At $317 per retake, the failure rate is a reason to take practice questions seriously.
Candidates commonly report 40 to 80 hours per part, depending on tax background. Beginners should plan for the upper end.
Providers sometimes quote very high pass rates for their own students. These are self-reported and not audited, so we do not rank on them.
Common questions
Are there newer pass rates?
The figures above are for 2024 to 2025 and are the most recent we could find. PSI took over testing in March 2026, and no figures for the new window had been released when we checked.
Is the EA easier than the CPA?
By the reported figures, yes: roughly two in three candidates pass each part, compared with about half on the CPA sections. But they are different groups taking different exams.