Which EA Exam Part Should You Take First?
The IRS lets you take the three parts in any order, and each part you pass is valid for 3 years from the date you pass it. The best order depends on your background.
Common approaches
| If you... | Consider starting with | Why |
|---|---|---|
| Prepare individual returns now | Part 1 | Closest to your daily work; builds the foundation for Part 2 |
| Work with businesses or payroll | Part 2 | Uses what you know about entities and depreciation |
| Want an early confidence win | Part 3 | Historically the highest pass rate and the least arithmetic |
| Are short on time this window | Parts 1 and 2 first | They test 2025 law, which changes when the window rolls over in May 2027 |
Mind the tax year
Parts 1 and 2 test the law for one tax year (2025 in the window ending 28 Feb 2027). If you study for Part 1 now and slip into the next window, you will need to update for 2026 figures. Part 3 changes less from year to year.
Whichever you choose, use full practice exams for that part before booking.
Frequently asked questions
Do I have to take the EA exam parts in order?
No. You can take them in any order.
Which part should a new preparer take first?
Many start with Part 1 because it matches individual return work, but those wanting a quick win often start with Part 3.
Related guides
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