Are there any degree or experience requirements for the IRS EA exam?
2026-11-03 · 3 minute read · By Binod Raj Singh, CPA
No. The IRS route has no education or work experience requirement. What it does check is your own tax compliance and background.
This is the biggest difference between the EA and the CPA. The IRS route to enrollment has four steps, and none of them is a degree or a minimum number of years at work.
- Get a PTIN.
- Pass all three parts of the Special Enrollment Examination.
- Apply for enrollment on Form 23.
- Pass the suitability check, which includes a review of your personal tax compliance.
Who skips the exam
Certain former IRS employees can become enrolled agents through their past technical experience instead of the exam. Everyone else takes the SEE.
So what does it take?
Knowledge. The exam is 100 questions per part in 3.5 hours, and the passing scaled score is 500. Candidates without a tax background usually need more study time, especially for Part 1 and Part 2, but nothing stops a graduate in any subject, or a working professional without a degree, from sitting.
Sources. IRS: Become an enrolled agent · IRS: Enrolled agents, frequently asked questions