What is the best order to take the EA exam parts?
2026-11-03 · 3 minute read · By Binod Raj Singh, CPA
Any order is allowed. Most candidates start with Part 1, then choose Part 2 or Part 3 based on their background.
The IRS lets you take the three parts in any order. The best order is the one that builds on what you already know.
1, 2, 3: the most common route
Part 1 covers individual tax, which is the base for much of Part 2: income, deductions, depreciation and basis all appear again for businesses. Taking Part 2 straight after Part 1 keeps that knowledge fresh.
1, 3, 2
Part 3, Representation, Practices and Procedures, is narrower and less computational. Candidates who want a second pass quickly, or who find business entities hard, often take Part 3 second and give Part 2 more study time.
Starting with Part 3 or Part 2
- Start with Part 3 if you already work on IRS notices, collections or Circular 230 matters.
- Start with Part 2 if your daily work is business returns.
Whatever the order
Each passed part starts its own 3-year carryover clock, so plan all three parts within that period.