Enrolled Agent Exam Part 3 — Representation

Master IRS procedures, ethics, and taxpayer representation rules.

Start Part 3 Practice →

Free questions included

Part 3 Topic Coverage

⚖️

Practice Before IRS

Power of attorney, representation rights, Circular 230 rules.

📋

IRS Procedures

Audits, appeals, collections, penalties, and interest.

🔒

Ethics

Professional conduct, due diligence, conflicts of interest.

📝

Tax Preparer Rules

PTIN requirements, EITC due diligence, data security.

<h2>EA Exam Part 3: Representation, Practices & Procedures</h2><p>Part 3 covers the rules and procedures for representing taxpayers before the IRS. This includes ethical standards, IRS collection processes, and appeals.</p><h3>Key Topics</h3><ul><li>Practices and procedures before the IRS</li><li>Representation before the IRS</li><li>Specific types of representation</li><li>Completion of the filing process</li></ul>

EA Part 3 FAQ

What is EA Part 3 about?
Part 3 covers IRS procedures, taxpayer representation, ethics (Circular 230), and professional responsibilities.
Is Part 3 easier than Part 1 and 2?
It has fewer technical tax topics but requires memorization of IRS procedures and ethical rules. Many find it the shortest to prepare for.
How many questions in Part 3?
100 multiple-choice questions with 3.5 hours to complete.

Ace EA Part 3 — Start Practicing

Free practice questions on IRS procedures and representation.

Start Part 3 Practice →