SEE Part 3 prerequisites: what you need first
SEE Part 3 (Representation, Practices and Procedures) requires a Preparer Tax Identification Number (PTIN) and a booking with PSI, the IRS’s test vendor. The IRS page on becoming an enrolled agent lists no degree, experience or earlier exam, and you can take Part 3 before Parts 1 and 2. Of the three, this is the part where background matters least in the formal sense and most in practice, because it tests procedures that preparing returns never teaches.
What is formally required
| Requirement | Source and status |
|---|---|
| PTIN | Step 1 on the IRS enrolled agent page; needed to schedule (see exam format) |
| Booking and fee through PSI | PSI replaced Prometric as the SEE vendor from March 1, 2026, according to the IRS; the fee is $317 per part |
| Parts 1 and 2 first | No; any order |
| Degree, licence or work experience | None listed on the IRS page |
| Age and citizenship | Not stated on the IRS page; confirm in the PSI Candidate Information Bulletin |
Because Part 3 is self-contained, it suits career changers as a first part; the reasoning is in Part 3 vs Parts 1 and 2. The steps after the exam, including Form 23 and the suitability check, are in how to become an enrolled agent.
The background that helps
Part 3 has four domains: Practices and Procedures (26 scored questions), Representation before the IRS (25), Specific Areas of Representation (20) and Filing Process (14). Little of it needs tax computation. Useful background:
- Who may represent a taxpayer. The idea that attorneys, CPAs and enrolled agents have unlimited representation rights, while others have limited ones. This frames representation.
- Circular 230 in outline. The IRS’s rules of practice: duties, due diligence, conflicts of interest and sanctions. You do not need to know them in advance, but you will be studying them in detail, so reading the table of contents first helps.
- A feel for the IRS correspondence cycle. Notices, an audit, a proposed adjustment, an appeal, collection. If you have ever handled a client letter, you have seen part of this.
- Return filing mechanics. E-file, extensions, amended returns, and how a paid preparer signs. See filing process explained.
- Basic tax-year concepts. Statutes of limitation and penalties are easier if you know what an assessment is.
Numbers from Parts 1 and 2 matter less here. What matters is exact vocabulary and sequences, covered in practices and procedures explained and specific areas of representation.
What you do not need
| Not needed | Why |
|---|---|
| Passed Parts 1 or 2 | Independent exams |
| Experience representing clients | Most candidates have none; the exam teaches it as rules |
| A law degree | Not an IRS requirement |
| Strong maths | Few questions involve calculation |
| Knowledge of current-year tax figures | Part 3 changes slowly |
A short self-check
Answer without notes:
- Which form authorises someone to represent a taxpayer before the IRS?
- What is a preparer’s basic duty when a client gives information that looks wrong or incomplete?
- What steps usually follow when the IRS proposes an adjustment after an audit and the taxpayer disagrees?
- Who may sign a return as a paid preparer, and what must they include?
If these are unfamiliar, that is normal; it tells you to start from the beginning of the study plan rather than skip ahead. If you can answer them, check yourself against the sample questions.
Where this leads
Is Part 3 hard? describes the common pitfalls. Passing Part 3 does not make you an enrolled agent alone; all three parts, Form 23 and the suitability check are needed.