1. Become knowledgeable about the EA exam, and determine which part you will take first.

The purpose of Step 1 is to introduce you to the IRS Special Enrollment Examination (which we refer to as the Enrolled Agent, or EA, exam), including content and when and where to take it. Much of this information is taken from the IRS's Candidate Information Bulletin, the IRS's website at www.irs.gov, and Prometric's website at www.prometric.com/irs.

An Enrolled Agent is a federally authorized tax practitioner with technical expertise in the field of taxation who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections, and appeals. Only Enrolled Agents, attorneys, and CPAs may represent taxpayers before the IRS.

The IRS contracts with Prometric to develop and administer the EA exam to ensure the technical competence and ethical appreciation of persons (other than attorneys and Certified Public Accountants) who practice before the Internal Revenue Service.