Which part of the EA exam is the hardest?
2026-11-03 · 3 minute read · By Binod Raj Singh, CPA
The IRS publishes no official pass rates. Figures compiled by review providers show Part 1 with the lowest pass rate in the last Prometric window.
Ask ten candidates and you will hear both Part 1 and Part 2. The data that exists points one way, with an important caveat.
What the numbers say
The IRS does not publish SEE pass rates. Review providers compile them, and Becker reports these for the May 2024 to February 2025 window: Part 1 about 58%, Part 2 about 71% and Part 3 about 70%. These are Prometric-era figures; PSI-era data is only starting to build.
Why Part 1 may look hardest
- It is the part most first-time candidates take first, often with the least exam experience.
- It covers a very wide range of individual topics, and many questions are computational.
- The current window tests tax law through 2025, including the One Big Beautiful Bill Act changes that apply to 2025 returns.
Why Part 2 feels hard
Part 2 brings partnerships, corporations, S corporations, trusts and retirement plans. Candidates without business tax work often find it the most unfamiliar, even if more of them pass.
Plan more study time for whichever part is furthest from your daily work.
Sources. IRS: Enrolled agents, frequently asked questions · Becker: Is the enrolled agent exam difficult?