2024-25 pass rates (reported)
These figures come from a third-party compilation (Gleim) of IRS-released data. We could not find a current SEE statistics page on irs.gov on 2026-09-23. The 2026-27 window is the first under PSI and a new 200-800 scale, so treat historical rates as directional.
Why Part 1 has the lowest pass rate
- Breadth. Part 1 has six domains, from dependency tests to estate tax and FBAR rules.
- Numbers. It leans on dollar thresholds that change yearly; the 2025 amounts include mid-year OBBBA changes.
- Who takes it. Many first-time candidates start with Part 1, often before they have built a study routine.
Parts 2 and 3 are often taken after a candidate has passed one part and knows the format.
What moves your odds
Cover every domain in proportion to its weight, memorize the 2025 figures, and do timed 100-question sets. Use the readiness check with your practice scores before paying the $317 fee.
Test yourself: 10 Part 1 questions
EA Part 1 (Individuals) practice questions
All 3 parts, 900 questions, $149 once
Original questions weighted to the IRS content specifications, with explanations that cite the Code, Circular 230 and IRS publications. One payment, free access extension until you pass.
Frequently asked questions
Which EA exam part is hardest?
By pass rate, Part 1 (about 58% in 2024-25). Candidates who work in business tax may find Part 2 harder personally.
Is the EA exam harder than the CPA exam?
They test different things. The CPA exam is four sections with broader accounting and auditing content and higher education requirements; the EA exam is tax-only. See EA vs CPA.
Sources
- Gleim - Enrolled agent exam pass rates (compiled from IRS-released data) (accessed 2026-09-23) - Third-party compilation; the IRS no longer hosts a current statistics page we could locate on 2026-09-23.
- IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)