What is the best order to study the three parts of the enrolled agent exam?

The exam lets you sit the three parts in any order. A sensible plan is Part 1 (Individuals) first, because filing status, income and deductions are the base for the business rules in Part 2, then Part 2 (Businesses), then Part 3 (Representation, Practices and Procedures).

Can I target a percentage of correct answers on the SEE?

Not an official one. The pass mark is a scaled score of 500 on a 200 to 800 scale, so no fixed number of correct answers is guaranteed to pass. This app's mock exams use an internal 70-out-of-100 practice bar, which is a study benchmark and not the IRS conversion.

How long should each study session be?

Match the real exam rhythm when you take a mock: each part gives you 210 minutes for 100 questions, about two minutes per question. Shorter sessions are fine for flashcards and topic drills.

What happens if I fail a part?

You can attempt each part up to four times within a testing window, at $317 per attempt. A part you pass stays valid for 3 years, so you can pace the three parts instead of cramming all of them.

Which tax year should I study?

The testing window from 1 July 2026 to 28 February 2027 covers federal tax law in effect at 31 December 2025. Unless a question says otherwise it relates to calendar year 2025, and 'current tax year' also means 2025, so study 2025 figures and ignore later changes.

How to Pass the Enrolled Agent (SEE) Exam: A Study Plan

The Special Enrollment Examination is three separate tests, so the most useful study plan treats it as three small projects instead of one huge one. Each part has 100 multiple-choice questions (85 scored, 15 experimental) and 210 minutes, and a part you pass stays valid for 3 years.

What is the best order to study the three parts?

Study Part 1 (Individuals) first, then Part 2 (Businesses), then Part 3 (Representation, Practices and Procedures). You can sit the parts in any order, so this is a recommendation, not a rule. Part 1 comes first because the individual return introduces income, basis, deductions and withholding, and the business rules in Part 2 reuse those ideas. Part 3 is the most rule-based of the three and benefits from a fresh, separate block of study time.

What should you cover for Part 1, Individuals?

Cover six topic areas, from who must file through to specialized returns. The app breaks Part 1 into these:

Preliminary work and taxpayer data: who must file, filing status, dependents, and the gross income filing thresholds that depend on status and age.
Income and assets: money, property and services all count as income, foreign income is reportable unless exempt, and income is taxable even if no Form W-2 or 1099 arrives.
Deductions and credits: itemized versus standard deductions, adjustments and individual credits. Medical expenses are deductible only above 7.5 percent of adjusted gross income.
Taxation: computing tax, the alternative minimum tax and withholding. A new Form W-4 is due within 10 days when a change reduces the withholding an employee may claim.
Advising the individual taxpayer: estimated tax, penalties, amended returns and recordkeeping.
Specialized individual returns: decedents, estates, trusts and gift tax basics, including the duties of a personal representative.

What should you cover for Part 2, Businesses?

Cover entity classification, business tax preparation and a few specialized taxpayers. A recurring entity question is “which default applies and which form changes it.” A domestic LLC with two or more members is a partnership by default, a single-member LLC is a disregarded entity, and Form 8832 elects classification as a corporation. Business preparation questions follow the same pattern: a sole proprietor with no books must use the calendar tax year, Form 1128 requests a tax year change, and a switch from cash to accrual generally needs Form 3115. The third group covers farmers, tax-exempt organizations and small-business retirement plans.

How should you approach Part 3, Representation, Practices and Procedures?

Treat it as rules of conduct and process, not calculation. The app splits Part 3 into four areas:

Practices: Circular 230, PTIN rules, due diligence and sanctions. The Office of Professional Responsibility handles discipline, and the IRS Return Preparer Office issues PTINs and acts on enrollment applications.
Representation: what counts as practice before the IRS, written authority such as Form 2848, examinations, appeals and taxpayer rights.
Specific areas: the collection process, including bills, liens, levies and installment agreements.
Filing: preparer filing duties, e-file, records and refund claims.

Any individual may prepare a return for pay, appear as a witness for a taxpayer or furnish information the IRS asks for, while representing a taxpayer at a conference or hearing with the IRS is practice before the IRS. Small distinctions like that one are exactly what Part 3 tests.

How do you know when you are ready to book a part?

You are ready when timed drills on that part’s topics stop surprising you. There is no official raw-score target, because the pass mark is a scaled score of 500 on a 200 to 800 scale. Use the app’s internal 70-out-of-100 practice bar as a rough benchmark only, and judge readiness by whether your misses cluster in one topic you can still fix. Each attempt costs $317, and you get up to four attempts per part in a testing window, so practice under exam conditions is a cheap way to avoid a paid retake.

Which tax year do you study?

Study federal tax law as of 31 December 2025. The testing window runs 1 July 2026 to 28 February 2027, and the exam does not apply later legislation or court decisions. The candidate bulletin’s study materials are the Internal Revenue Code, the Code of Federal Regulations, Circular 230, and IRS forms, instructions and publications, all public domain federal works, and the IRS posts practice items on its IRS sample SEE questions page.

The RiverMap Learning Enrolled Agent SEE app covers all 13 topic areas across the three parts, with a source citation on every answer, flashcards for the forms, offices and thresholds above, and timed mocks of 100 questions in 210 minutes that mix all three parts. It is an independent study tool, not affiliated with or endorsed by the IRS or the U.S. Department of the Treasury.