FAQs
Becoming an Enrolled Agent
You can expect to pay a fee to the IRS for your Preparer Tax Identification Number (PTIN), exam fees to PSI Services for each part of the exam, an enrollment fee to the IRS with your application to officially become an enrolled agent, and the cost of your review course. The fee amounts can be found on IRS website.
No. There are no citizen or residency requirements. During PTIN application, you will be asked for your social security number. If you do not have a social security number, you can apply for your PTIN using Form 8946. With PSI Services testing centers all over the world, you do not need to come to the U.S. to test.
The exam is offered in a computer-based format at authorized PSI Services test centers in the United States and certain designated international locations. To locate a testing center near you, visit the PSI Services website.
A new EA examination period commences each year on May 1 and continues through February 28 of the following year. No testing occurs during March or April.
Yes. You will need a PTIN to register for the exam. The IRS Tax Professional PTIN Sign-up System is available at www.irs.gov/ptin.
Once you have your PTIN, you may register online at PSI Services.
No, all three parts do not have to be taken all at once. Each part is taken separately.
Yes, you may take the Enrolled Agent parts in any order you please.
Depending on experience, you should expect to invest up to 40-70 hours of total study time for each exam part.
A passing score on each part of the SEE is required before the IRS will admit an Enrolled Agent to practice. For each part, scaled scores are determined by ranking your EA exam results against others taking the exam, on a scale ranging between 40 and 130. A score of 105 is the minimum required to pass each part of the SEE.
Test results are available immediately following the Enrolled Agent test. Those who pass are informed, but they do not receive a score. Those who fail receive a score along with a diagnostic report indicating the areas of weakness.
Yes, you can retake a part if you fail. Each part may be attempted up to four times during a testing period.
You have three years from the date you pass the first part to pass the other two parts of the exam.
As part of the evaluation of your enrollment application, the Internal Revenue Service will conduct a suitability check that will include a review of your personal tax compliance and potential felonies that breach the public trust such as fraud or embezzlement.
An individual with 5 years of relevant employment with the IRS may apply for enrollment to become an Enrolled Agent (EA) without taking the exam.
Call us at (888)798-PASS (7277) or view more exam details on the PSI Services website for the SEE.
Enrolled Agent Course Prep
Instead of forcing you to study a certain way, we give you real-time analytics and powerful tools to help you make smarter decisions as you study. Expertly-authored material, engaging audio lectures, and a one-of-a-kind online Community give you the freedom to study how you learn best.
Our Enrolled Agent Exam Review provides you with the essential material you need to pass and leaves out unnecessary information that would only bog you down. This focus allows our students to excel on their EA exam, often passing all three parts on the first try.
Access engaging audio lectures with over 150 concise lessons. We break down the important topics you need to know with 5-20 minute lessons that use real-world examples to explain difficult EA exam topics.
The EA study bank features:
- Over 3,000 practice questions with comprehensive explanations
- Unlimited Enrolled Agent practice exams
Absolutely. Selecting the right EA exam review questions to study is easy. In addition to sorting questions by a particular topic, you can filter EA review questions in the following ways:
- Focus on unseen questions only
- Select only questions you answered incorrectly
- Create a review of your biggest subject opportunities
- Create custom review quizzes by flagging questions
Yes! With our built-in creator, you can take notes and create customized Enrolled Agent exam flashcards for review.
As new content becomes eligible for testing on the EA exam, we will update your online EA review automatically and at no extra cost to you. We guarantee course access and updates until you pass.
No. We believe that EA prep should be there for you when you need it. For this reason, we include course access and updates until you pass your EA exam.
Use Fast Focus to narrow your review in the EA study bank or online course to the areas that could help you most when you take the actual Enrolled Agent exam. With one click, you can zero in on all of the areas that could have the biggest impact on your EA exam score. We call this feature “Fast Focus” because it allows you to concentrate on the most important questions and content. This feature is most helpful after completing the questions for each chapter, and in the final review before you take your test.
Continuing Education
A number of factors determine these requirements. [IRS Pub 5186] is a one-page overview that helps new EAs know when to renew enrollment.
You have one year from the purchase date to complete all enrolled agent continuing education courses with the exception of the AFTR course, which expires December 31.
Many of our tax preparer CE courses have NASBA and QAS approval. We do not register our courses with individual state boards of accountancy so please ensure your state accepts NASBA registered courses. IRS Tax Ethics courses do not qualify for CPA ethics credit, as they do not cover accounting topics.
We do not have the 5-hour course on CA tax law. All other courses qualify for CTEC federal tax and ethics. Please let us know if you are interested in a CA tax law course.
Yes. We are an approved continuing education provider with several regulators. Our provider numbers are:
- IRS approved CPE provider number: UBWMF
- CTEC approved provider number: 6209
- NASBA approved provider number: 116347
Yes. All enrolled agent continuing education courses meet the IRS requirements for enrolled agent CPE. The one exception is the Annual Federal Tax Refresher course, as the IRS does not allow an Enrolled Agent to receive credit.
We provide a certificate to you immediately upon passing the course exam. In addition, you can retrieve a pdf copy of your certificate from our website.
We report CPE course completions to the IRS daily for Enrolled Agents and Tax Preparers during peak times in November and December. In other months, we report weekly.
Yes, for California tax preparers we report to the California Tax Education Council (CTEC) immediately once you complete the course.
No. There are no additional fees to report these courses. In fact, if you have multiple credentials we report to all providers for no additional cost.
Yes. These courses are a must for Enrolled Agents, CPAs, and any Tax Preparer looking to improve their ability to help clients navigate the IRS rules.
Yes. All courses are online.
Enrolled Agents are required to complete at least 16 CPE hours each year, for a total of 72 hours during the 3-year enrollment cycle. EAs are also required to complete 2 hours of Ethics CPE each year, which counts towards the 16-hour enrolled agent cpe requirement.
Because Fast Forward Academy is an IRS-approved provider of tax continuing education, the Oregon Board of Tax Practitioners will accept courses provided by Fast Forward Academy. This means you are able to fulfill your 30 hours of continuing education with Fast Forward Academy.
Oregon state based Licensed Tax Consultants & Tax Preparers are required to complete 30 hours of continuing education each year in order to maintain an active license. Of the 30 hours required, (2) must be on professional conduct / ethics.
- Deadline for completion of CE for Tax Consultants is before 11:59PM May 31st every year.
- Deadline for completion of CE for Tax Preparers is before 11:59PM September 30th every year.
Your course includes:
- 2 Hours Of Irs Tax Ethics
- 3 Hours Of Federal Tax Law Updates
- 25 Hours Of Federal Tax Law Topics
- Open Book Examination - With Multiple Attempts
- Direct Reporting To IRS with acceptance status
- Printable Certificate Of Completion Emailed and Saved in your Account
- Over 35 Available Courses
(Please call to purchase the 30 hour course 888-798-7277)
Not currently a licensed tax consultant or licensed tax preparer in oregon?
If you are not currently an Oregon Licensed Tax Return Preparer please click here for additional information. Fast Forward Academy does not currently offer the 80 hour course required for those seeking to become newly licensed tax preparers in the state of Oregon.
AFSP
Yes. Fast Forward Academy is an IRS authorized continuing education provider. The AFSP courses we offer are eligible for credit under the Annual Filing Season Program. Preparers who participate in the AFSP will be listed in a public database. This database will be available for taxpayers to use in searching for qualified tax return preparers. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications will only include attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents (ERPAs), enrolled actuaries, and individuals who have received an Annual Filing Season Program — Record of Completion.
The AFSP is geared towards unenrolled tax return preparers. The AFSP is not intended for credentialed preparers such as enrolled agents, enrolled retirement plan agents, attorneys, CPAs, or enrolled actuaries.
Successful completion of 18 hours of continuing education from an IRS-approved provider is required to earn the AFSP Record of Completion.
The courses must consist of:
- 6 credit hour Annual Federal Tax Refresher course (AFTR) covering tax law updates and a review of common tax return issues
- 10 hours of federal tax law topics
- 2 hours of ethics
Yes. Successful completion of the 6-hour AFTR course includes passing a 100 question multiple-choice exam. The passing score is 70%.
The IRS does not charge a fee to obtain the AFSP - Record of Completion. However, the CE courses must be obtained from an IRS-approved CE provider.
No. Your CE provider will report your hours to the IRS.
Yes. You will be required to consent to adhere to the practice obligations in Subpart B and section 10.51 of the Treasury Dept. Circular No. 230.
The AFSP - Record of Completion will not be available immediately upon completion of the required coursework. Access to the certificate will be provided during the PTIN Registration/Renewal Process.
Tax return preparers with online PTIN accounts will receive an email from TaxPro_PTIN@irs.gov with instructions on how to complete the application process and receive their certificates in their online secure mailbox. This process may take up to four weeks after completion of all requirements.
Tax return preparers without an online PTIN account will receive a letter with instructions for completing the application process and obtaining their certificates.
Yes. Although the program is not intended for credentialed preparers because they already possess a higher level of qualification, they may still opt to participate in the program.
As a PTIN holder you will continue to have limited representation rights before limited offices of the IRS with respect to clients whose return you prepared and signed for calendar year 2015. Beginning in 2016, however, only AFSP participants who obtain a Record of Completion will have those limited representation rights before the IRS for clients whose returns they prepared and signed. PTIN holders without an AFSP - Record of Completion or without other professional credentials will not be able to represent clients before the IRS in any matters.
Attorneys, CPAs, and enrolled agents will continue to have unlimited representation rights and can represent clients before any office of the IRS.
No. The AFSP is a voluntary program. Those who opt not to complete the AFSP courses may still prepare and file returns; although, continuing education is highly recommended for all preparers.
No. This is an annual program. Each Record of Completion will indicate the filing season for which it is valid. Tax preparers will be expected to complete the program each year to obtain a valid Record of Completion for the next filing season.
Yes. To obtain your Record of Completion, unenrolled preparers must agree to adhere to the practice requirements for tax practitioners outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.
No, CPAs and Enrolled Agents are not eligible to receive credit for the IRS Annual Federal Tax Refresher course.
Those with credentials who wish to earn the AFSP Record of Completion from the IRS may do so by taking a 3-hour Federal tax update in place of this course (6-hour AFTR). If you are an enrolled agent this course is not for you, it will not count towards IRS requirements. If you are an Enrolled Agent and wish to receive a record of completion you should take the 3-hour tax update course instead of the AFTR.
AFTR
No. The 6-hour AFTR course is considered complete when a tax preparer passes the 100 question exam offered as part of the course. The exam will be administered by IRS-approved CE providers who offer the Annual Filing Season Program. All courses and exams must follow an outline and parameters set forth by the IRS.
The AFTR course is a 6-hour course that covers topics divided into three domains:
- New Tax Law/Recent Updates
- General Review
- Practices, Procedures and Professional Responsibility
The course outlines will be updated annually by the IRS. Course providers must make sure to cover all topics listed in the outline in their courses each year.
The AFTR course is a 6-hour course. The course must include a test which will consist of a minimum of 100 multiple-choice questions.
A participant may attempt an identical test two times, as long as no feedback is provided between attempts. If the participant is unsuccessful on both attempts, they may try again but only with a test that is substantially different from the first version.
Preparers are able to take the AFTR course as early as June 1 each year. The course must be completed no later than December 31 each year in order to earn the Record of Completion for the next filing season. Records of Completion will be issued in accordance with the PTIN renewal process.
You must have a PTIN in order for your course results to be reported to the IRS.
No. You are required to complete a 6-hour course and cannot forego the course content to skip straight to the test.
Fast Forward Academy is an IRS-approved provider of tax continuing education, as such our Annual Filing Season Program (AFSP) courses also qualify as acceptable continuing tax education with the Oregon Board of Tax Practitioners. Get started
Oregon state based Licensed Tax Consultants & Tax Preparers are required to complete 30 hours of continuing education each year in order to maintain an active license. Of the 30 hours required, (2) must be on professional conduct / ethics.