SEE Part 2 expiry dates and retake limits
A passed SEE Part 2 does not renew: it is a credit that stays usable for three years from the day you pass, and it only matters until Parts 1 and 3 are passed too. The IRS’s enrolled agent FAQ (read 2026-10-09) allows each part four attempts per testing window, with a 24-hour wait after a fail before booking the same part again. The fee is $317 per sitting every time.
Part 2 clock: worked dates
The FAQ gives its own example (Part 1 passed Nov. 15, 2025, Part 2 passed Feb. 15, 2026, remaining part due by Nov. 15, 2028 or the Part 1 credit is lost, with the Part 2 credit running to Feb. 15, 2029). The examples below apply the same rule to a Part 2 pass; the dates are ExamSprintLab arithmetic, not IRS statements.
| Scenario | Part 2 passed | Part 2 credit lasts until | What must happen by then |
|---|---|---|---|
| Part 2 first, in the current window | 2026-11-20 | 2029-11-20 | Parts 1 and 3 passed |
| Part 2 last, after earlier parts | 2027-06-15 | 2030-06-15 | Nothing for Part 2; check the earlier parts’ dates |
| Part 2 first, then a long gap | 2026-12-05 | 2029-12-05 | Finish before that date, or sit Part 2 again |
The earliest pass is the one that expires first, so Part 2 is the date to track only if it came first. The IRS also says that candidates who do not use a carried-over score in time lose credit for it. After the third pass, Form 23 ($140) must be filed within one year; the FAQ gives about 60 days of processing.
Retakes for a business-heavy exam
| Rule | Detail as stated by the IRS |
|---|---|
| Attempts | 4 per part per testing window |
| Wait after a fail | 24 hours for that part; a different part can be booked at once |
| Fee | $317 each sitting, non-refundable |
| Late changes | Less than 48 hours’ notice means a full new fee; a no-show or arriving 30+ minutes late forfeits it |
| Score report | A pass/fail message on screen; PSI emails the report; passes show a designation, not a score |
A failed Part 2 gives a scaled score on the 200 to 800 range; the pass mark is 500. The FAQ does not say how attempts are counted once a new window opens, and it describes no appeal or rescoring route, so these points are not confirmed. For accommodations the FAQ only directs candidates to PSI by phone (9 a.m. to 6 p.m. Eastern, Monday to Friday).
Why the window matters more for Part 2 than the wait does
Testing runs generally from May 1 to the end of February, with nothing in March and April while the IRS updates the exam. The current domestic window is July 1, 2026 to February 28, 2027, testing law amended through December 31, 2025. Part 2 is the part most exposed to legislative change because depreciation, business credits and entity rules are what new tax law touches, so a retake after the spring update should be studied from the new year’s materials, not the old ones. The exam format page states the current tax year; exam changes tracks updates.
A fail in late February is the worst case: the four-attempt limit may be unused, but no seats exist until the window reopens, and the three-year clock keeps running on any part already passed.
International and extension exceptions
The FAQ says international scheduling and testing are temporarily delayed, with new start dates not set at the time of reading. It also records two dated exceptions: parts expiring between May 1 and June 30, 2026 got two extra months domestically, and international parts expiring after May 1, 2026 are extended until international testing resumes. These are one-off measures; do not plan around a repeat.
After the exams
Part 2 itself has no renewal fee and no continuing education. Obligations start with enrollment: the IRS’s enrolled agent information page states 72 hours of continuing education every three years. See the career page for how Part 2 fits into roles, and the exam day guide before a retake.