Enrolled Agent Path

Becoming an Enrolled Agent (EA) opens the door to professional tax careers in accounting firms, financial services, and independent tax practices. EAs are federally licensed by the IRS and authorized to represent taxpayers in all 50 states. This program provides structured preparation, exam support, and guidance through the licensing process so participants can move toward stable, in-demand employment or self-employment in tax services.

What does the tuition cover?

Enrollment and Program Orientation
Participants enroll on a rolling basis and receive program orientation, including an overview of training expectations, timelines, participation requirements, and credential objectives.
Structured Online Instruction
Participants complete structured online coursework aligned with all three parts of the IRS Special Enrollment Examination (SEE): Individuals, Businesses, and Representation. Instruction includes recorded lessons, learning modules, quizzes, and practice assessments.
Progress Monitoring and Instructional Support
Participant progress is monitored through coursework completion and regular progress check-ins (we do our best to work around your schedule). Program staff provide instructional support as needed, exam preparation guidance, and assistance with scheduling exams.
Assessment and Licensing Examinations
When ready, participants schedule and attempt the IRS Special Enrollment Examination at authorized testing centers or approved online testing platforms. The program provides payment for up to three examination attempts, PTIN enrollment fees, and $140 IRS form 23 enrollment fee.
Program Completion and Credential Attainment
Program completion is achieved when the participant completes required instructional coursework and attempts at least one part of the IRS Special Enrollment Examination. Credential attainment occurs when all required exams are passed and the participant applies for IRS enrollment as an Enrolled Agent.
Employment and Career Transition Support
Participants receive guidance on employment and self-employment pathways in tax preparation, including job readiness, professional expectations, and next steps toward entering the workforce or operating an independent practice.
PC Laptop
Participants will be assigned a Windows-based laptop (approximately $500) for use during the program so there are no upfront barriers to participation. Ownership of the laptop will transfer to the participant upon successful completion of the program. If the program is not completed, the laptop must be returned to Professional Pathways LLC.
Microsoft Office Home & Business 2024 (or similar) Perpetual License

This is nearly a must-have for anyone in the accounting industry. Spreadsheets will become your new best friend.

Tax software

Drake Tax desktop software or up to $400 in reimbursement if you choose a different tax software

About the Exams

The Enrolled Agent credential is earned by passing the IRS Special Enrollment Examination (SEE), which consists of three separate exam parts. Each part is taken individually at a Prometric testing center and must be passed to qualify for enrollment as an Enrolled Agent.

Part 1 — Individuals

This section focuses on individual income tax returns and personal tax matters, including:

Filing status and dependents
Income and assets
Adjustments, deductions, and credits
Taxpayer data and return preparation
Specialized individual tax situations

Time permitted: 3.5 hours (210 minutes)
Number of questions: 100 multiple-choice questions

Part 2 — Businesses

This section covers business taxation and accounting concepts, including:

Sole proprietorships, partnerships, and corporations
Business income and expenses
Depreciation and asset treatment
Payroll and employment taxes
Business credits and specialized business issues

Time permitted: 3.5 hours (210 minutes)
Number of questions: 100 multiple-choice questions

Part 3 — Representation, Practices, and Procedures

This section focuses on representing taxpayers before the IRS and professional responsibilities, including:

Taxpayer rights
IRS examination and appeals processes
Collections and payment arrangements
Due diligence requirements
Treasury Circular 230 ethics and compliance

Time permitted: 3.5 hours (210 minutes)
Number of questions: 100 multiple-choice questions

Additional Exam Information

Each exam part is taken separately and may be scheduled in any order.
Exams are administered by Prometric at authorized testing centers.
Candidates may take the exams during the IRS testing window, which typically runs from May through February each year.
All three parts must be passed to apply for enrollment as an Enrolled Agent with the IRS.

Retaking a Failed Exam Part

A failed exam part may be retaken after a 24-hour waiting period.
Candidates must pay the exam fee again for each retake attempt. (Keep in mind that Professional Pathways only covers the cost of 3 exams)
There is no limit to the number of retakes within the testing window, as long as seats are available and fees are paid.
Retakes must be scheduled through Prometric, the IRS’s authorized testing provider.

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