EA study plan: preparing for all three parts of the SEE
Last checked October 23, 2026 · Sources: the IRS enrolled agents FAQ (format, window, attempts, carryover, tax year tested) and sample questions. Study-hour ranges are as commonly reported by candidates; the schedule is our suggestion.
A good EA study plan takes the three parts one at a time. Candidates commonly report 40 to 80 study hours per part, depending on their tax background, so at about 8 hours a week each part takes roughly 5 to 10 weeks. Each part is 100 questions in 3.5 hours, you can book any day in the current window (July 1, 2026 to February 28, 2027), and a passed part counts for three years.
An 8-week plan for one part (our suggestion)
Pick your first part (often Part 1, or the part closest to your work), try the IRS sample questions, and note your weak areas. Make sure your materials cover tax year 2025.
Work through the content in your course or the IRS publications, with a daily set of practice questions.
Concentrate on the topics your practice shows you miss most, and redo questions you got wrong.
Take full 100-question practice exams in 3.5 hours, then book your PSI appointment at least 48 hours ahead of any change you might need.
Planning all three parts
| Part | Typical study | Example timing |
|---|---|---|
| Part 1: Individuals | 40-80 hours | Study in October and November; test in December 2026 |
| Part 3: Representation, Practices and Procedures | 40-80 hours | Study in December and January; test in January 2027 |
| Part 2: Businesses | 40-80 hours | Study in January and February; test before February 28, 2027, or in the next window |
An example timeline using about 8 hours a week; adjust to your background. The window and carryover are from the IRS FAQ.
Testing closes in March and April while the IRS updates the exam. If a part slips past February 28, it can wait for the next window, since passed parts keep counting for three years. Just make sure your materials match the tax year each window tests. See which EA part to take first.
Practice at exam pace
100 questions in 3.5 hours is about two minutes each. Fifteen are unscored experimental questions you can’t identify, so don’t over-invest in any one. Practice full-length sessions before test day, and use the two scheduled 10-minute breaks. See our EA exam day guide.
What to study with
Start with the IRS sample questions and publications. Most candidates add a course: Gleim (4.5 / 5) for practice volume and six mocks, Fast Forward Academy (4.2) for low cost and unlimited practice exams, Becker (4.1) for teaching and live classes, or Surgent (4.1) for adaptive study with a guarantee. See best EA review courses.
Common questions about EA study plans
How many hours should I study for the EA exam?
Candidates commonly report 40 to 80 hours per part, depending on their tax background, so roughly 120 to 240 hours for all three.
Which part should I study first?
Many take Part 1 first; the most common sequence is Part 1, then Part 3, then Part 2. The IRS allows any order.
Can I take all three parts in one window?
Yes, if you have time; the window runs to February 28, 2027, and passed parts count for three years, so you can also spread them across windows.
Which tax year should my materials cover?
Materials for tax year 2025, which the current window tests.