The short version
Part 3 of the Special Enrollment Examination (SEE) tests Representation, Practices and Procedures. It is the part of the Enrolled Agent route that asks what you may do for a taxpayer in front of the IRS, what rules bind you while you do it, and how collection, audits, appeals and e-filing actually work. This guide follows the IRS Candidate Information Bulletin revised October 9, 2026, for exams taken July 1, 2026, to February 28, 2027.
What the exam is
The Enrolled Agent (EA) is a credential issued by the IRS. To earn it you pass all three parts of the SEE and a suitability check, then apply for enrollment. Part 1 covers individuals, Part 2 covers businesses, and Part 3 covers representation and practice. You can take the parts in any order.
Part 3 is the one that reads like a professional-conduct exam crossed with a procedure manual. You need to know Circular 230, the Treasury rules that govern who may practice before the IRS and how. You also need to know the steps of the collection process, how an audit moves to Appeals, and which form does which job. The questions are multiple choice, and the exam is closed book.
Who it is for
Part 3 suits tax preparers who want unlimited rights to represent clients, bookkeepers and accountants moving into representation work, and former IRS employees seeking enrollment. You need a Preparer Tax Identification Number (PTIN) before you can schedule any part. Nothing else is required to sit the exam, and the prerequisites page covers what helps.
Format at a glance
| Item | What the IRS bulletin says |
|---|---|
| Exam | Special Enrollment Examination, Part 3: Representation, Practices and Procedures |
| Questions | 100 multiple choice; 85 are scored and 15 are unscored |
| Time | 3.5 hours of exam time; the appointment is four hours |
| Scoring | Scaled 200 to 800; 500 is the scaled passing score |
| Testing window | July 1, 2026, to February 28, 2027 |
| Law covered | Tax law as amended through December 31, 2025; questions relate to calendar year 2025 |
| Provider | PSI Services LLC, at a test center or by remote proctoring |
| Retakes | Up to four attempts per part in a testing window, with a 24-hour wait after a fail |
Details are on the exam format page. The fee is set by the provider and changes, so check it when you schedule.
The four domains
The bulletin lists how many of the 85 scored questions come from each domain. The percentages below are our own arithmetic on those counts, so treat them as approximate.
| Domain | Scored questions | Approx. share |
|---|---|---|
| Practices and Procedures | 26 | 31% |
| Representation before the IRS | 25 | 29% |
| Specific Areas of Representation | 20 | 24% |
| Filing Process | 14 | 16% |
The domains explained page walks through each one.
A tax year to keep straight
The 2026-2027 window tests the law as of the end of 2025, and “current tax year” in a question means 2025. Legislation, court decisions and penalty amounts after December 31, 2025, are not tested. Every window moves this cutoff forward a year, so material built for an earlier window is testing an older body of law.
FAQ
Is the SEE Part 3 exam given by the IRS?
The IRS owns the exam and sets the content and pass mark. For the 2026-2027 window the IRS names PSI as the testing provider that handles scheduling and delivery.
Do I need to pass the parts in order?
No. The bulletin says you may take each part in any order and at your convenience. A passing score carries over for three years from the date you passed that part.
Does passing Part 3 make me an Enrolled Agent?
Not by itself. You must pass all three parts, apply for enrollment on Form 23 within one year of passing the third part, and clear the IRS suitability check.
More guides for SEE-PART-3
- SEE Part 3 Study Plan: 4 and 8 Weeks
- SEE Part 3 Sample Questions With Answers
- Is SEE Part 3 Hard? An Honest Look
- SEE Part 3 Renewal and Retakes Explained
- Is SEE Part 3 Worth It? An Honest Look
- SEE Part 3 Cheat Sheet: Key Facts to Review
- SEE Part 2 vs Part 3: Which First?
Next step
If you want to see how the exam is built, read the exam format page next. When you are ready to test yourself on original questions, our SEE Part 3 practice exams are one way to do it; they are not a substitute for the IRS material.