Retake rules
How the carryover clock works
Each passed part is good for 3 years from its own pass date. If Part 1 was passed on Oct. 1, 2024, you need Parts 2 and 3 done by Oct. 1, 2027, or you must retake Part 1. After the final pass you have 1 year to file Form 23. International candidates hit by the 2026 delay get extra carryover time.
Retaking smart
Use the diagnostic report from the failed attempt: it shows weaker areas. Re-drill those domains, then re-check with the readiness check.
All 3 parts, 900 questions, $149 once
Original questions weighted to the IRS content specifications, with explanations that cite the Code, Circular 230 and IRS publications. One payment, free access extension until you pass.
Frequently asked questions
Is there a waiting period between EA exam attempts?
The IRS FAQ limits attempts to four per part per window but does not describe a waiting period; check PSI when rescheduling.
Do Prometric-era passes still count?
Yes, subject to the same 3-year carryover from the pass date.
Sources
- IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)
- IRS - Applying for enrollment to practice before the IRS (Form 23) (accessed 2026-09-23)