# EA Exam Part 3 — Representation, Practices & Procedures Enrolled Agent Part 3 study plan. Circular 230, Pub 947, 556, 594. Adaptive flashcards, quizzes, and weekly schedule built around your exam date. Canonical URL: https://exclam.ai/ea/part-3/ [EA](https://exclam.ai/ea/index.md)›Part 3, Representation, Practices, and Procedures SEE Part 3 · Updated August 2026 SEE Part 3 covers Circular 230, representation before the IRS, examination/appeals/collection processes, and the filing mechanics. Historically the highest pass rate of the three parts — but only if you actually learn Circular 230. Typical prep ~35 hours Typical weeks ~4 weeks Domains 4 Pass rate ~80% [Start EA today, first week free](https://exclam.ai/pricing/index.md) [See duration plans](https://exclam.ai/ea/part-3/index.md#plans) ## Exam format 100 multiple-choice questions across four domains. 3.5 hours testing time. Delivered by PSI Services, which replaced Prometric on March 1, 2026. The domestic testing window runs through February 28, 2027. International scheduling and testing remain delayed, with no announced restart date. Circular 230 is the single most tested document on this part — every ethics, conflict, and sanction question comes from it. Practices and Procedures (~26 questions) and Representation (~25 questions) dominate the exam. Historically the highest pass rate of the three parts, but candidates still fail when they treat it as easy. Most candidates prep 3–5 weeks at 6–10 hours per week. Exam fee is $317 per part. PSI Services replaced Prometric on March 1, 2026 and the current testing window runs through February 28, 2027. Always verify current details at [irs.gov/enrolled-agents](https://www.irs.gov/tax-professionals/enrolled-agents) before scheduling. ## Part 3 domains The 4 domains tested on SEE Part 3, paraphrased from the public IRS content outline. Approximate question counts are published by the IRS and may shift between testing cycles. ### Practices and Procedures ~26 questions Circular 230 and the rules governing practice before the IRS. The ethical and procedural backbone of the EA designation. Circular 230 §10.22 (due diligence) and §10.34 (standards for tax returns) Conflicts of interest and written consent requirements Contingent fee limitations Advertising and solicitation rules Sanctions: censure, suspension, disbarment PTIN registration and annual renewal Continuing education (72 hours per 3-year cycle) and reporting Record-keeping obligations for practitioners Key IRS publications [Circular 230](https://www.irs.gov/pub/irs-pdf/pcir230.pdf) ### Representation Before the IRS ~25 questions How an EA acts on behalf of a taxpayer: authorization forms, scope of representation, and the examination/appeals/collection processes. Form 2848 (Power of Attorney) vs Form 8821 (Tax Information Authorization) Scope of representation — what an EA can and cannot sign Examination process: correspondence audits, field audits, office audits Appeals process and Form 12203 Collection process: liens, levies, installment agreements, offer in compromise Taxpayer Advocate Service escalation Statute of limitations on assessment and collection Key IRS publications [Pub 947](https://www.irs.gov/pub/irs-pdf/p947.pdf) [Pub 556](https://www.irs.gov/pub/irs-pdf/p556.pdf) [Pub 594](https://www.irs.gov/pub/irs-pdf/p594.pdf) ### Specific Types of Representation ~20 questions Specialized representation scenarios: innocent spouse, offer in compromise, penalty abatement, and tax court proceedings. Innocent spouse relief (Form 8857) — three distinct relief theories Offer in Compromise (Form 656) — doubt as to collectability, doubt as to liability, effective tax administration Installment agreements and streamlined installment agreements First-time abatement and reasonable cause penalty abatement Tax Court procedures (small case vs regular) and Collection Due Process hearings Form 911 for Taxpayer Advocate Service Key IRS publications [Pub 971](https://www.irs.gov/pub/irs-pdf/p971.pdf) [Form 656 Booklet](https://www.irs.gov/pub/irs-pdf/f656b.pdf) ### Filing Process ~14 questions The mechanics of e-filing, paper filing, extensions, and IRS communication pathways. Administrative detail that is heavily tested because it is learnable. E-file authorization (Form 8879) and e-file provider rules Extension requests (Form 4868 for individuals, Form 7004 for businesses) IRS notice types: CP2000, CP14, Letter 525, 30-day and 90-day letters Amended returns and statute of limitations Required disclosures on return positions (Form 8275, Form 8275-R) Key IRS publications [Pub 1345](https://www.irs.gov/pub/irs-pdf/p1345.pdf) exclam.ai does not reproduce IRS exam questions. Domain names and question shares above are paraphrased from the publicly published SEE content outline at irs.gov. ## Free IRS corpus for Part 3 Every IRS publication below is a work of the U.S. federal government, public domain under 17 U.S.C. §105. Download them and upload to exclam.ai to build a study plan from the source material itself. [Circular 230 Regulations Governing Practice Before the Internal Revenue Service The single most important document for Part 3. Memorize sections §10.20 through §10.37 and §10.50 (sanctions).](https://www.irs.gov/pub/irs-pdf/pcir230.pdf) [Pub 947 Practice Before the IRS and Power of Attorney The practitioner's operating manual. Form 2848, Form 8821, and authorization scope.](https://www.irs.gov/pub/irs-pdf/p947.pdf) [Pub 556 Examination of Returns, Appeal Rights, and Claims for Refund Audit types, 30-day and 90-day letters, and the appeals process.](https://www.irs.gov/pub/irs-pdf/p556.pdf) [Pub 594 The IRS Collection Process Liens, levies, installment agreements, OIC, and Collection Due Process.](https://www.irs.gov/pub/irs-pdf/p594.pdf) [Pub 971 Innocent Spouse Relief Traditional, separation-of-liability, and equitable relief theories.](https://www.irs.gov/pub/irs-pdf/p971.pdf) [Form 656 Booklet Offer in Compromise OIC qualification, computation, and the reasonable collection potential standard.](https://www.irs.gov/pub/irs-pdf/f656b.pdf) [Pub 1345 Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns E-file provider standards, Form 8879 procedures, and e-file record-keeping.](https://www.irs.gov/pub/irs-pdf/p1345.pdf) ## How exclam.ai helps with Part 3 ### Upload the free IRS PDFs The publications above are all public domain. Upload them to exclam.ai and skip the commercial prep cost entirely — or upload your Gleim/Surgent notes alongside them for a hybrid approach. ### Generate flashcards & practice Adaptive flashcards and SEE-format multiple-choice practice questions, mapped to the 4 Part 3 domains. Edit any card. Add your own. ### Weekly adaptive plan Coverage phase across all 4 domains, review phase for weak topics, mocks in the final 1-2 weeks. Rebalances when you fall behind. ## EA study plan One adaptive EA study plan covering all three SEE parts, with a built-in timeline toggle — pick a 4-, 6-, 10-, 16-, or 24-week window and the schedule recomputes for your testing window. [Open the EA study plan](https://exclam.ai/ea/index.md) ## Commercial EA prep vendors exclam.ai works alongside any of these vendors, or with free IRS publications alone. Upload your session notes from any commercial prep program and exclam.ai builds the weekly plan and flashcard layer. Gleim EA Review Premium tier ~$598. Strong Circular 230 coverage with cited regulation references. Surgent EA Review Ultimate Pass ~$999. Adaptive engine is particularly efficient on Part 3 content. Fast Forward Academy Smart Bundle ~$539. Short-form video explanations of Circular 230 sections. Direct IRS publications Free. Circular 230 + Pub 947 + Pub 556 + Pub 594 covers ~90% of Part 3. ## Part 3 questions Is Part 3 really easier than Parts 1 and 2? By pass rate, yes — historically ~80% vs ~55–70% for the other parts. The content is narrower (Circular 230, Pub 947, Pub 556, Pub 594). But candidates who skip studying Circular 230 in depth fail. Do not treat "high pass rate" as "easy." What is Circular 230 and why does it matter so much? Circular 230 is the regulations governing practice before the IRS — Title 31, Part 10 of the Code of Federal Regulations. It defines what an EA can do, must do, cannot do, and the sanctions for violations. Sections 10.22 (due diligence), 10.34 (return standards), and 10.50 (sanctions) are especially heavily tested. Should I take Part 3 last? Most candidates do. Once you have Parts 1 and 2, the representation content feels applied rather than abstract. Taking Part 3 first is less common but not wrong — candidates coming from IRS or audit backgrounds sometimes start here. How much do I need to memorize from Circular 230? The numerical section references matter. Questions frequently reference specific §10.x rules by number. Memorize the section structure and the key numerical limits (e.g., 72 CPE hours per 3-year cycle, 16 per year, 2 hours of ethics minimum).