The enrolled agent exam, formally known as the Special Enrollment Examination (SEE), is a three-part computer-based test administered by the IRS. This comprehensive assessment grants successful candidates the enrolled agent credential, which is the highest credential awarded by the IRS. Consequently, passing this exam signifies unparalleled expertise in tax representation and code.

The enrolled agent exam is divided into three distinct parts, each focusing on a critical area of tax practice. Candidates must pass all three sections within a two-year window.

Part 1: Individuals: This section covers taxation for individuals, including income, assets, deductions, and filing procedures. It tests your knowledge of the tax code as it applies to personal returns.
Part 2: Businesses: This part focuses on the taxation of corporations, partnerships, estates, and trusts. It requires a deep understanding of business entity rules and related financial matters.
Part 3: Representation, Practices, and Procedures: The final section tests ethics, audit procedures, and the rules governing practice before the IRS. This ensures enrolled agents can represent clients competently and ethically.

Preparing for the enrolled agent exam demands a strategic approach. The questions are application-based, requiring you to solve problems using the tax code. Therefore, successful candidates utilize focused study materials and practice exams that simulate the Prometric testing environment. Ultimately, the enrolled agent exam is a rigorous but achievable gateway to a prestigious career in tax representation, validating a comprehensive and current understanding of federal tax law.