SEE Part 3 after passing: Form 23 and CE

After the third SEE pass, the rules change from retakes to enrollment: the IRS says to apply within one year of the date you passed the third part, using Form 23 (online through Pay.gov or on paper with a check), and to pass a suitability check. The enrollment fee is $140 according to the IRS FAQ, and the IRS asks you to allow 60 days for processing. Once enrolled, the credential must be renewed about every three years with 72 hours of continuing education. Facts here come from IRS pages read on 2026-10-09: the enrolled agent FAQ, the become an enrolled agent page and the maintenance page.

Timeline from the third pass to the first renewal

The suitability check is where candidates are caught out after the exams are finished. The FAQ says unfiled returns or unpaid taxes can count against an applicant unless acceptable payment arrangements exist. The becoming-an-EA page frames compliance as all required returns filed and no outstanding liabilities. Settle those before filing Form 23, not after.

Continuing education numbers

The maintenance page gives these figures:

• 72 hours every three years, made up of 66 qualifying hours and 6 hours of ethics;
• at least 16 hours each year, 2 of which must be ethics;
• CE taken before the month you became an enrolled agent does not count;
• excess ethics hours cannot be applied to the federal tax law update requirement;
• courses must come from an IRS-approved provider (the IRS points to ceprovider.us), and the credit chart is Publication 5186.

The pages read do not state the renewal fee, the proration for people enrolled mid-cycle, the record retention period, or what happens on lapse or reinstatement. Other pages of this site mention proration and four-year record keeping; those details were not confirmed on the IRS pages used here, so check them in Circular 230 or with the Office of Enrollment before relying on them.

Which renewal cycle applies

Renewal is set by the last digit of your SSN. The IRS currently lists the Oct. 1, 2026 to Jan. 31, 2027 cycle for SSNs ending in 7, 8 or 9, or for people with no SSN. Renew with Form 8554, on Pay.gov or on paper. The PTIN is separate and renewed each year; the IRS says mid-October to Dec. 31. Enrolled agents must also notify the Office of Enrollment when contact details change.

Retaking Part 3 before you reach that point

The retake rules are identical for all three parts, so only the Part 3 angles are added here.

• Four attempts per part per testing window, with 24 hours before the same part may be booked again. A different part can be scheduled at once.
• Every sitting costs $317, non-refundable and non-transferable.
• A pass screen shows a designation; a fail report includes a scaled score (500 is the pass mark on a 200 to 800 scale). A failed attempt shows how close you were, not which questions were missed.
• The domestic window is July 1, 2026 to Feb. 28, 2027, with no testing in March and April while the exam is updated. A Part 3 fail in late February means the retake faces a new law base. See exam changes.
• Rescheduling or cancelling at least 48 hours ahead is free; later, or missing the slot or arriving 30 minutes late, costs the full fee.
• Accommodations go through PSI at 844-645-2218 (9 a.m. to 6 p.m. Eastern, Monday to Friday); the IRS gives no more detail.

The carryover applied to the final part

Each pass is valid for three years from its date. The IRS example: Part 1 passed Nov. 15, 2025 and Part 2 passed Feb. 15, 2026 means the third part must be passed by Nov. 15, 2028, and all parts by Feb. 15, 2029, or credit for Part 2 is lost. Domestic parts expiring May 1 to June 30, 2026 received a two-month extension; that is a dated exception. International scheduling, planned to begin Sept. 1, 2026, has no new start dates set.

Linking the Form 23 stage back to the SEE Part 3 route

The step-by-step route is in how to become an enrolled agent, the work it leads to in what the credential leads to, and Part 1 holders can compare with the Part 1 retake rules. Anything the IRS pages above do not state is marked unconfirmed on this page.