SEE Part 3 format: questions, score and cost
SEE Part 3 has 100 multiple-choice questions, of which 85 are scored, answered in 3.5 hours. You need a scaled score of 500 on a 200–800 scale, and the fee is $317, paid when you schedule with PSI. The format is identical for all three parts of the Special Enrollment Examination; only the content differs. Part 3 covers representation, practices and procedures — the ethics and process side of being an enrolled agent.
| Exam | IRS Special Enrollment Examination, Part 3: Representation, Practices and Procedures |
| Questions | 100 multiple choice (85 scored, 15 unscored) |
| Options per question | 4, one best answer |
| Exam time | 3.5 hours (appointment booked for 4 hours) |
| Passing score | 500 scaled, on a 200–800 scale |
| Fee | $317 per part, paid at scheduling |
| Vendor | PSI, at a US test centre or remotely proctored |
| Attempts | Up to 4 per part per testing window |
| Current window | July 1, 2026 – February 28, 2027 |
| Tax law tested | Law as amended through December 31, 2025 |
The 85 scored questions by domain
| Domain | Scored questions | Share of 85 |
|---|---|---|
| Practices and Procedures | 26 | ~31% |
| Representation before the IRS | 25 | ~29% |
| Specific Areas of Representation | 20 | ~24% |
| Filing Process | 14 | ~16% |
The first two domains together are 51 of the 85 scored questions. They are also the most rule-dense: Circular 230, preparer penalties, Form 2848 and 8821, the CAF system and how a representation file is built. Each has its own guide in this section — start with Practices and Procedures.
The 15 questions that do not count
Fifteen of the 100 questions are experimental items the IRS is testing for future exams. They are not marked and they are spread through the exam, so you cannot identify them. Treat every question as scored. The practical consequence is simply that the exam feels longer than 85 questions, because it is.
Three locked sections
The exam is split into three sections: questions 1–34, 35–67 and 68–100. Once you finish a section, you cannot go back to it. Review your flagged questions before you close each section, not at the end.
Between sections you may take two scheduled breaks of 10 minutes each. The exam clock stops during a scheduled break, but if you are not back within 10 minutes it starts again. At a test centre, an unscheduled break is possible but the clock keeps running. If you test remotely, unscheduled breaks are not allowed at all.
How questions are written
Every question has four options and one best answer. PSI uses three formats:
- Direct question — “Which form authorises…?”
- Incomplete sentence — the stem ends and the options complete it.
- All of the following EXCEPT — three options are true and you pick the one that is not.
Part 3 leans heavily on the third format, because so much of it is lists: who may practise, what counts as disreputable conduct, which acts need specific authorisation on a power of attorney. Slow down on EXCEPT questions; the most common mistake is picking the first true statement you recognise.
Closed book, and very little arithmetic
The exam is closed book. You get an on-screen calculator, and at a test centre scratch paper and a pencil; remotely you get an electronic whiteboard instead of paper. Part 3 needs the calculator far less than Parts 1 and 2 — a few statute-of-limitations date counts, a penalty expressed as a percentage — but it demands precise recall of rules, time limits and form numbers.
Scoring and results
Your raw number of correct answers is converted to a scaled score from 200 to 800, and 500 is the pass mark. The scale lets different versions of the exam be held to the same standard, so there is no fixed “percentage to pass”.
A pass/fail message appears on screen when you finish, and PSI emails a score report. A passing report shows only “pass”, with no number, plus diagnostic information by area. A failing report shows your scaled score (200–499) and diagnostics by domain, which is useful for deciding what to rebuild.
Cost and scheduling rules
- $317 per part, paid when you schedule. The fee was $267 under the previous testing window.
- You need a PTIN before you can schedule. Applying online takes about 15 minutes.
- Cancel or reschedule at least 48 hours ahead. Fees are generally not refundable.
- Arriving 30 minutes or more late means the appointment is forfeited along with the fee.
- No testing in March and April. Those months are used to update the exam for the new tax year.
- International candidates test remotely only.
Which tax year is tested
Questions reflect the Internal Revenue Code, regulations, forms and publications as amended through December 31, 2025, and relate to calendar year 2025 unless a question says otherwise. For Part 3 that matters less than for the computational parts, because Circular 230 and the procedural rules change slowly, but penalty amounts and e-file requirements are tested as they stood for that year.
After you pass
A passed part stays valid for three years from the date you passed it, and you apply for enrollment on Form 23 within one year of passing your third part. The full sequence is in how to become an enrolled agent.