May a practitioner rely on information furnished by a client without verifying it?

Yes, in good faith, but she may not ignore the implications of information furnished and must make reasonable inquiries if it appears incorrect, inconsistent or incomplete

Only if the client signs an affidavit

No, she must independently verify every item

Which statement about PTIN renewal is correct?

PTINs expire December 31 and must be renewed each year

PTINs renew automatically when the preparer files a personal Form 1040

Which return preparer can represent clients during examinations of returns they prepared and signed, but not before Appeals or Collection?

An unenrolled preparer who holds a current AFSP record of completion

Any unenrolled preparer with a PTIN issued before 2016, even without AFSP

Which EA conduct could be treated as disreputable under section 10.51?

Giving false or misleading information to the IRS in connection with any matter, knowing it to be false

Charging for an initial consultation without first disclosing the fee in writing on the firm's website or engagement letter

Advising a client to choose MFS

Who may represent a family member before the IRS without being an attorney, CPA or EA?

An individual representing an immediate family member, with a Form 2848, under section 10.7

Only a spouse, and only in Tax Court, with a Form 2848 signed by the other spouse under section 10.7

What is the key difference between Form 2848 and Form 8821?

Form 2848 authorizes an eligible individual to represent the taxpayer; Form 8821 only authorizes a designee to receive and inspect confidential tax information

Form 8821 allows representation before Appeals

Form 2848 is only for businesses

Can a durable power of attorney be used instead of Form 2848?

Yes, if it contains all the information required on Form 2848, and the representative attaches a completed Form 2848 Part II declaration

Yes, with no additional requirements

Free EA Part 3 practice test

Thirty original questions drawn across all 4 Part 3 domains in proportion to the IRS question counts, each with an explanation; the full bank has 300 Part 3 questions.

Updated 2026-09-23 · 2 sources · By the EnrolledAgentKit team

How this test works

30 questions, allocated by domain the way the IRS allocates the 85 scored questions.
Answer, then read the explanation. Explanations name the rule and why the best wrong answer is wrong.
Aim for 70%+ here before booking; the real passing standard is a scaled 500, which the IRS does not publish as a percentage.
All figures are tax year 2025, the year the 2026-27 exam tests.

EA Part 3 practice test: 30 questions

EA Part 3 (Representation, Practices and Procedures) practice questions

Under Circular 230, which individuals have unlimited rights to practice before the IRS?

Official Part 3 domains (IRS content specifications)

Source: IRS - SEE Part 3 content specifications (Representation, Practices and Procedures). Each part also has 15 unscored pretest questions.
Domain	Scored questions	Share
Practices and Procedures	26	31%
Representation before the IRS	25	29%
Specific Areas of Representation	20	24%
Filing Process	14	16%
Total scored	85	100%

After the test

Missed several in one domain? Go to the matching topic guides from the Part 3 hub, then use the readiness check to see whether your domain scores add up to a pass-ready weighted score.

Unlock the other 270 Part 3 questions

The full bank has 300 original Part 3 questions (900 across all three parts), all with explanations. $149 once, free extension until you pass.

Get all 3 parts - $149

Frequently asked questions

Are these real EA exam questions?

No. They are original questions written to the IRS content specifications. Real exam items are confidential, and candidates agree not to disclose them.

How many questions should I practice before Part 3?

Enough to cover every domain several times. Our bank has 300 per part; most candidates benefit from working the whole bank at least once and re-drilling misses.

What score on a practice test means I am ready?

There is no official conversion. A consistent 70-75% on new, exam-style questions across every domain is a sensible bar before paying the $317 fee.

Sources

IRS - SEE Part 3 content specifications (Representation, Practices and Procedures) (accessed 2026-09-23)
IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)