What are the eligibility requirements for EA?

For the standard examination route, four things: obtain a PTIN, pass all three parts of the Special Enrollment Examination, apply for enrollment, and clear the IRS suitability check. There is one exception worth knowing. Certain former IRS employees may qualify for a waiver of the examination based on their experience.

How many parts are there in the EA exam?

Three parts, and each one has a clear focus. Part 1 is Individuals. Part 2 is Businesses. Part 3 is Representation, Practices and Procedures. Simple structure, so you can plan your study part by part.

What is covered in EA Part 1?

Part 1 is all about individual taxation. Think individual income tax concepts, filing requirements, income, deductions, credits, assets and other federal tax topics the IRS tests. This is where most students build their foundation, so give it proper time.

What is covered in EA Part 2?

Part 2 is business taxation. You will study federal tax concepts for business entities, their income, deductions, credits, business returns and the related tax rules. If Part 1 is about the individual, Part 2 is about the business.

What is covered in EA Part 3?

Part 3 is Representation, Practices and Procedures. It covers IRS procedures, the responsibilities of a practitioner, how taxpayers are represented, and the rules governing practice before the IRS. This is the part that makes you a practitioner, not just a preparer.

What is the EA exam pattern?

Each SEE part has 100 questions. Of these, 85 are scored and 15 are experimental. You get 3.5 hours of testing time per part, plus additional seat time for the tutorial, survey and scheduled breaks. So do not waste your energy trying to guess which questions are experimental. Just answer every question well.

EA is specialised, not broad. The difficulty is not about doing ten different subjects. It is about the volume and detail of U.S. federal tax rules, and applying them accurately. If you have little U.S. tax exposure, give yourself enough time for concepts, lots of question practice, and tax-law updates. Practice is where the learning happens.

How long does it take to complete EA?

Many candidates plan for a few months to cover all three parts, but honestly it depends on you: your prior U.S. tax knowledge, your weekly study hours, and whether you clear each part in the first attempt. The IRS allows you to complete all three parts within the applicable three-year period. So be consistent, and plan a realistic timeline.

Can I take EA from India?

Historically, yes. EA has been available to international candidates, but it depends on the IRS and PSI testing arrangements. As of September 2026, the IRS says international SEE scheduling and testing is temporarily delayed, and new start dates have not yet been determined. So please check the latest IRS and PSI updates before you make any travel or exam plans. Do not plan on assumptions.

What is the EA exam fee?

For registrations on or after April 20, 2026, the IRS user fee is $66 per part, and this is in addition to the examination administrator's fee. For the May 2026 to February 2027 testing period, the administrator fee is $251 per part. So the stated total comes to $317 per part, before other costs. Plan your budget for all three parts, and for a retake if needed.

What is the EA enrollment fee?

After you pass all three SEE parts, you apply for enrollment through Form 23. The IRS currently lists a $140 enrollment fee. A suitability check is also part of the enrollment process, so do not treat passing the exam as the finish line.

What is a PTIN and do EAs need one?

PTIN stands for Preparer Tax Identification Number. Yes, EAs must maintain a valid PTIN. In general, a PTIN is required for anyone who prepares, or helps prepare, federal tax returns for compensation.

How do I become an Enrolled Agent?

Let me give you the road map. Step one, obtain a PTIN. Step two, pass all three SEE parts. Step three, apply for enrollment using Form 23. Step four, pay the enrollment fee and clear the IRS suitability check. And once you are enrolled, remember that the journey continues: you maintain the credential through renewal and continuing education.

Does EA give representation rights before the IRS?

Yes. Enrolled Agents have unlimited representation rights before the IRS. That means they can generally represent taxpayers on federal tax matters before IRS offices, subject to the applicable rules. This is what makes EA different from a pure tax-preparation skill.

What jobs can I get after EA?

EA-related roles include U.S. tax associate, tax preparer, tax analyst, tax compliance specialist, tax reviewer, U.S. tax consultant, and tax-resolution or representation support roles. What you actually do will depend on the employer and on your experience. So think of EA as opening the door. What you build after that depends on your skills.

Can EA help me get a job in India?

Yes. India has a big ecosystem of firms supporting U.S. tax compliance and accounting, and EA is relevant for roles serving U.S. individual and business tax clients. But let me be honest with you: employers may also look for practical tax experience and software and process skills. Certification plus skills is the combination that gets you employable.

Can EA help me work with U.S. tax firms?

Yes. EA knowledge is directly relevant to U.S. federal taxation, so it is useful for tax preparation, compliance and representation-related roles. Hiring requirements do vary from firm to firm, so keep your profile strong beyond the certificate.

EA vs CPA: what is the difference?

Very simple. EA is focused specifically on U.S. federal taxation and IRS representation. CPA is a broader accounting credential. It involves state-specific licensure and covers accounting, auditing, taxation and reporting. So do not ask which one is better. Ask which one fits the job you are targeting.

EA vs CMA: what is the difference?

EA is a U.S. federal tax credential, focused on tax compliance and representation. CMA is about management accounting: planning, analysis and corporate financial decision-making. One is tax and the other is management, so choose according to the career you want.

EA vs ACCA: what is the difference?

ACCA is a broad international accountancy qualification, with financial reporting, audit, tax and strategic components. EA is narrower, and goes deep into U.S. federal tax and IRS practice. Broad or deep: that is the real difference.

Can CA students do EA?

Yes. CA students and qualified CAs can pursue EA if they meet the IRS examination-route requirements. Your accounting and tax background will help. But please remember, U.S. federal tax rules are different from Indian tax rules, so you still need dedicated preparation.

Can US CPA professionals do EA?

Yes, a CPA can also pursue EA. The two credentials address different areas. A CPA who wants deeper U.S. tax practice may find EA knowledge very relevant. If you think an exemption might apply to you, please check the specific rules with the IRS.

How often must an EA renew?

EA status is generally renewed every three years. Along with that, you need a valid PTIN and you must complete the required continuing education during the renewal cycle. Learning does not stop once you get the credential.

How much continuing education does an EA need?

The IRS generally requires 72 hours of continuing education every three years. That includes at least 16 hours per year, and there are ethics requirements as well. Also remember, you must use an IRS-approved CE provider.

Why choose Simandhar for EA preparation?

Simandhar offers EA preparation as part of its U.S. accounting and tax certification portfolio. But do not choose only because someone told you to. Compare us properly. Look at the faculty, the study material, how we handle tax-law updates, the doubt-support, the mock exams, the schedule and the career assistance. Education, for me, is not just information, it is transformation. So choose the place where you will be trained, not just taught.

U.S. Enrolled Agent · IRS Licensed

Become an IRSEnrolled AgentEA

U.S. EA Fully Integrated with AI Workflows & Agents

Only 3 PartsOnly 3 Parts6–8 Months6–8 Months TimelineBig 4 & MNC Jobs GloballyBig 4 & MNC Jobs — India, U.S. & Global

India's #1

EA Institute

50K+

Global Alumni

1000s

Placed in the U.S.

₹6–9+ LPA

Avg. Salary

Talk to an Expert

Get free career guidance from our U.S. EA advisors.

I agree to receive updates via , Email & SMS. Privacy Policy

U.S. EA = U.S. Tax Practitioner

3 Parts | 6-8 Months | Integrated with CAAP — AI workflows & agents

EA PART 1Integrated with ✦CAAP

Individual

Preliminary Work with Taxpayer Data
Taxation
Income and Assets
Advising the Individual Taxpayer
Deductions & Credits
Specialized Returns for Individuals

EA PART 2Integrated with ✦CAAP

Businesses

Business Entities and Considerations
Specialized Returns and Taxpayers
Business Tax Preparation

EA PART 3Integrated with ✦CAAP

Representation, Practice & Procedures

Practices and Procedures
Specific Areas of Representation
Representation before the IRS
Filing Process

Join Webinar to Know More

FREE Live Webinar

Your 2027 Big 4 Roadmap Masterclass

● Live: 7th Nov, Saturday at 4:00 PM

Earn your AI-Ready badge & showcase it on LinkedIn

Showcase on LinkedIn

Live: 7th Nov, Saturday at 4:00 PM

I agree to receive updates via , Email & SMS. Privacy Policy

U.S. Enrolled Agent

AI-Integrated U.S. EA is Designed for
Working Professionals

Earn the highest IRS credential — on your schedule, at your pace

Highest IRS tax credential

Only 3 parts — complete in as little as 15 months

No degree required

No bachelor's degree or accounting background needed to enroll

Flexible exam windows

Exams from May to February — you choose your exam date

2-year rolling window

Pass Part 1, then take 2 years to clear the remaining — focus one at a time

100% MCQ — no essays

Only objective Multiple Choice Questions. No simulations, no essays

Manageable commitment

Just 10–12 hours of study per week — built for working professionals

Now integrated with Becker + AI — exclusively at Simandhar

AI‑Integrated U.S. EA Roadmap

Stand out to Big 4 & MNCs within 4 months with CAAP Level 1 badge on LinkedIn

Next Batch Starts on 14 June 2026

View Schedule

Jobs at MNCs in India, U.S. & Globally

50,000+ Simandhar alumni are building global careers across Big 4s, MNCs, and top EA firms.

Avg Salary in India

₹6 to 9 lakhs+

Avg Salary in U.S.

₹12 to 20 lakhs+

New Programme

CAAP — Certified AI Accounting Professional

Reimagining the Role of Finance in an AI-Driven World. Learn from Industry Experts, Microsoft AI Practitioners & Leading IIM Faculty.

FREE

for Simandhar Elite & Simandhar Elite Plus Students

✓ Included at no extra cost

✓ Auto-unlocked on enrollment

Revenue

Expenses

42k

38k

Profit

12k

18k

JanFebMarAprMayJun

Net Growth+24.6%

DATA ANALYSIS

Microsoft Excel

APAC82%

EMEA65%

AMER91%

MENA48%

VISUALIZATION

Tableau

Summarize Q3 cash flow risks

✦ 3 risk factors identified. Liquidity gap of ₹2.4Cr in Oct…

Ask Copilot…

↑

DraftForecastAudit

GENERATIVE AI

MS Copilot

Revenue

₹84L

+12%

Margin

32%

+4%

Orders

1,240

-2%

CAC

₹820

+6%

BUSINESS INTEL

Power BI

Build a P&L model for a SaaS startup

Sure! Here's a 3-year P&L with MRR, churn & burn rate columns…

MRR Growth → +18%

Churn Rate → 2.4%

Burn Multiple → 1.2x

AI ASSISTANT

ChatGPT

Review this audit report for gaps

I found 4 disclosure gaps in Section 3 and a reconciliation issue on page 12…

AI ASSISTANT

Claude AI

CPA exam pass rates 2024 India

AICPA

Overall pass rate held at 45–50% globally…

Simandhar

India candidates averaged 68% with coaching…

AI SEARCH

Perplexity

Analyze this balance sheet trend

Assets grew 22% YoY. Debt-to-equity improved from 1.4 → 0.9…

📊 Chart📄 PDF🔢 Sheets

AI MULTIMODAL

Gemini

Revenue

Expenses

42k

38k

Profit

12k

18k

JanFebMarAprMayJun

Net Growth+24.6%

DATA ANALYSIS

Microsoft Excel

APAC82%

EMEA65%

AMER91%

MENA48%

VISUALIZATION

Tableau

Summarize Q3 cash flow risks

✦ 3 risk factors identified. Liquidity gap of ₹2.4Cr in Oct…

Ask Copilot…

↑

DraftForecastAudit

GENERATIVE AI

MS Copilot

Revenue

₹84L

+12%

Margin

32%

+4%

Orders

1,240

-2%

CAC

₹820

+6%

BUSINESS INTEL

Power BI

Build a P&L model for a SaaS startup

Sure! Here's a 3-year P&L with MRR, churn & burn rate columns…

MRR Growth → +18%

Churn Rate → 2.4%

Burn Multiple → 1.2x

AI ASSISTANT

ChatGPT

Review this audit report for gaps

I found 4 disclosure gaps in Section 3 and a reconciliation issue on page 12…

AI ASSISTANT

Claude AI

CPA exam pass rates 2024 India

AICPA

Overall pass rate held at 45–50% globally…

Simandhar

India candidates averaged 68% with coaching…

AI SEARCH

Perplexity

Analyze this balance sheet trend

Assets grew 22% YoY. Debt-to-equity improved from 1.4 → 0.9…

📊 Chart📄 PDF🔢 Sheets

AI MULTIMODAL

Gemini

Best EA Coaching Institute in India

Visit the nearest Simandhar office or schedule an Online Meet

Talk to an Expert

Get personalised guidance on EA eligibility, fees & career scope.

I agree to receive updates via , Email & SMS. Privacy Policy

FAQs

1. What is an Enrolled Agent (EA)?

Let me start with the basics. An Enrolled Agent is a U.S. tax professional who is federally authorised by the IRS. The real power of this credential is representation: an EA can represent taxpayers before the Internal Revenue Service, and those rights are unlimited, subject to the applicable rules. So when you hear "EA", think tax expert with the authority to stand next to the taxpayer in front of the IRS.

2. Is US EA good for Indian students?

3. Can I do EA after B.Com?

4. Can I do EA after BBA?

5. Can I do EA without a degree?

Talk to an Expert

Get personalised guidance on EA eligibility, fees & career scope.

I agree to receive updates via , Email & SMS. Privacy Policy

Become an IRSEnrolled AgentEA

Talk to an Expert

U.S. EA = U.S. Tax Practitioner

Individual

Businesses

Representation, Practice & Procedures

Your 2027 Big 4 Roadmap Masterclass

AI-Integrated U.S. EA is Designed for Working Professionals

AI‑Integrated U.S. EA Roadmap

Jobs at MNCs in India, U.S. & Globally

CAAP — Certified AI Accounting Professional

Best EA Coaching Institute in India

Talk to an Expert

FAQs

Talk to an Expert

AI-Integrated U.S. EA is Designed for
Working Professionals