Enrolled Agent Exam Structure 2024| A Complete Guide

While the reasons for becoming an EA are endless, 100% representation rights for all tax matters, that too, throughout the nation, tops it all. When it comes to tax matters like tax consultations with clients, helping businesses reduce tax liabilities and maximise savings, and even representing clients in front of the IRS in various tax-related issues, EAs are highly sought-after professionals.

As beginners, they earn a stellar salary of around six to eight lakhs, which goes up to INR 15 lakhs and more, with added benefits and hikes. There is no need for a high pre-qualification to enrol in the EA course; a senior secondary degree will suffice.

EA Exam Structure

The EA exam structure is wisely divided into three parts. While each part deals with a completely different area of the nation’s tax and taxation practices, the reasons behind having three parts are:

• It ensures that students learn deeply about different tax practices and laws.
• They only have to focus on one type of taxation law at a time.
• They can avoid confusion, which often results in non-compliance when dealing with the practices and rules of the different states.

Part 1: Individual Level

Part one of the EA exam structure deals with understanding the rules related to individual taxation, especially given their various income sources and diverse investment portfolios, training the students to handle it in the real world.

Part 2: Business Level

The second part of the US EA exam structure consists of the various aspects of business and taxation so that EAs can benefit from the government’s various grants and schemes to reduce their client’s tax liability and maximise their profits while staying within the legal bounds.

Part 3: Representation, Practices, And Procedures

IRS is a quasi-judicial body, so the US EA must be well-versed in all the representation practices and procedures when representing their clients in front of the IRS. Therefore, the EA exam structure has a dedicated part that trains the EA aspirants in various IRS protocols.

Conclusion

The EA exam structure is straightforward, mainly aiming to train students to deal with various real-life tax matters. The structure is divided into three parts, so there are three examinations in total. The first is the individual level, followed by the business level, and the third part is the representation, practices, and procedures level. All three exams are 100% objective, each totalling 130 marks, and to qualify, students must attain a minimum score of 105 in each.