Special Enrollment Examination Update


The Internal Revenue Service has shared that as of May 1, 2020, the Special Enrollment Examination is revised to reflect tax law for the calendar year 2019.   

The Special Enrollment Examination is a 3 part that must be passed by individuals who wish to become an IRS Enrolled Agent. The 3 parts are: 

  1. Individuals
  2. Business
  3. Representation, Practices and Procedures

You can take the exam in any order and in order to qualify to apply for enrollment, you must pass all 3 parts of the exam within a 2 year period.  More details on becoming an Enrolled Agent can be found on the IRS.gov site at https://www.irs.gov/tax-professionals/enrolled-agents/become-an-enrolled-agent

What is an Enrolled Agent? 

“An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are generally unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.”  

What are the requirements to become an Enrolled Agent? 

  1. Obtain a PTIN 
  2. Take the Special Enrollment Examination and pass all 3 parts 
  3. Apply for enrollment 
  4. Pass a suitability check, including a tax compliance check and a criminal background check. 

Do Enrolled Agents have CE requirements? 

Yes. Generally, enrolled agents must obtain a minimum of 72 hours per enrollment cycle (every three years). Additionally, they must also obtain a minimum of 16 hours of continuing education (including 2 hours of ethics or professional conduct) each enrollment year. Review detailed information about continuing education for enrolled agents. 

Information included in this post was found on the IRS.gov website. 

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