SEE - Special Enrollment Exam Quiz: Practice Rights And Ea Enrollment
14 questions · exam conditions
0:00
Practice Rights And Ea EnrollmentQuestion 1 of 14

An enrolled agent in her second enrollment cycle has completed 13 qualifying hours of continuing education in 2025, of which 1 hour is in ethics or professional conduct. In December 2025, she completes a continuing education course in ethics from an IRS-approved provider containing exactly 150 minutes of instruction.

After completing the December course, has the enrolled agent satisfied her 2025 annual continuing education requirement?

No, because the course provides only 2.5 credit hours when a 60-minute credit hour is used, leaving her half an hour short of the 16-hour minimum.
No, because she must complete 16 general hours plus 2 separate ethics hours, and she still needs 2 more hours after the course.
No, because the course provides 3 hours of ethics credit, and ethics credit does not count toward the 16-hour annual minimum.
Yes, because the course provides 3 credit hours and she then has 16 credit hours for 2025, including more than the required 2 hours of ethics.
← Back to quizzes

SEE - Special Enrollment Exam Quiz

SEE - Special Enrollment Exam Quiz: Practice Rights And Ea Enrollment

Practice Practice Rights And Ea Enrollment in SEE - Special Enrollment Exam with focused quiz questions that help you check what you know, review explanations, and build confidence with test-style prompts.

What this quiz covers

This quiz focuses on Practice Rights And Ea Enrollment, giving you a quick way to practice the rules, question types, and explanations that matter most for SEE - Special Enrollment Exam.

How to use this quiz

Try each quiz question before looking at the correct answer. Use the explanations to review missed ideas, then come back to similar questions until the pattern feels familiar.

All questions

Question 1

An enrolled agent in her second enrollment cycle has completed 13 qualifying hours of continuing education in 2025, of which 1 hour is in ethics or professional conduct. In December 2025, she completes a continuing education course in ethics from an IRS-approved provider containing exactly 150 minutes of instruction.

After completing the December course, has the enrolled agent satisfied her 2025 annual continuing education requirement?

  1. No, because the course provides only 2.5 credit hours when a 60-minute credit hour is used, leaving her half an hour short of the 16-hour minimum.
  2. No, because she must complete 16 general hours plus 2 separate ethics hours, and she still needs 2 more hours after the course.
  3. No, because the course provides 3 hours of ethics credit, and ethics credit does not count toward the 16-hour annual minimum.
  4. Yes, because the course provides 3 credit hours and she then has 16 credit hours for 2025, including more than the required 2 hours of ethics. (correct answer)
Explanation: Cir. 230 § 10.6. For an enrolled agent in her second enrollment cycle, the general annual requirement applies: she must complete 16 credit hours per enrollment year, including 2 hours of ethics, and a credit hour is 50 minutes of instruction. The 150-minute ethics course is 150 ÷ 50 = 3 credit hours, so the agent's 2025 total is 13 + 3 = 16 credit hours, with 1 + 3 = 4 credit hours in ethics. The annual requirement is satisfied. Choice D is correct. Choice A computes credits using a 60-minute hour; Choice B treats the 2 ethics hours as a separate add-on to the 16-hour minimum; Choice C is wrong because ethics credit counts toward the 16-hour annual minimum.

Question 2

A certified public accountant retired from public practice in 2024 and placed her state CPA license on inactive status, so she no longer holds an active CPA license. She retains a valid preparer tax identification number and prepares a few returns each year for family members. A friend asks her to represent him in an IRS examination of his 2024 business tax return, which she did not prepare, before a revenue agent.

Which is correct regarding the CPA's ability to represent her friend in the examination?

  1. She may not represent her friend because an inactive CPA license does not satisfy the qualification requirement for CPA practice, and she did not prepare the return, so no limited practice right applies. (correct answer)
  2. She may represent her friend if the friend signs a Form 8821, because that form authorizes representation in examinations conducted before revenue agents.
  3. She may represent her friend because she is a certified public accountant, and CPAs may practice before the IRS without regard to the status of their state licenses.
  4. She may represent her friend because she holds a valid PTIN and is not under suspension from practice before the IRS, which is all that examination matters require.
Explanation: Circular 230 §§ 10.2(a)(2) and 10.3(b). A CPA may practice before the IRS only while duly qualified to practice as a certified public accountant in a state; an inactive license means she is not duly qualified. Her only remaining route would be the limited representation right of an unenrolled return preparer (Rev. Proc. 2014-42; Instructions for Form 2848), which covers only an examination of a return the preparer prepared and signed, and she did not prepare the friend's return. Choice A is correct. Choice C is wrong because it ignores the active-license condition. Choice B is wrong because Form 8821 only authorizes disclosure of return information and grants no practice rights. Choice D is wrong because a PTIN registers a return preparer but does not by itself authorize representation.

Question 3

An individual passed all three parts of the Special Enrollment Examination, applied for enrollment, and became an enrolled agent effective July 1, 2025. Her initial enrollment cycle ends December 31, 2027. She asks how much continuing education she must complete during that cycle.

Which is correct regarding her continuing education requirement for her initial enrollment cycle?

  1. She must complete 60 hours by December 31, 2027, which is 2 hours for each of the 30 months she is enrolled during the cycle, and those hours must include 2 hours of ethics or professional conduct for each of 2025, 2026, and 2027. (correct answer)
  2. She must complete the full 72 hours, including 6 hours of ethics, by December 31, 2027, because the cycle requirement does not depend on when she was enrolled.
  3. She must complete 60 hours by December 31, 2027, plus 6 additional hours of ethics or professional conduct, for a total of 66 hours.
  4. She has no continuing education requirement until her first full enrollment cycle begins on January 1, 2028.
Explanation: Circular 230 § 10.6(e)(2)(iii). An individual who receives initial enrollment during an enrollment cycle must complete 2 hours of qualifying continuing education for each month enrolled during the cycle, with any part of a month counting as a full month, and must complete 2 hours of ethics or professional conduct for each enrollment year in the cycle. The ethics hours are qualifying hours, so they count toward the monthly total rather than being added to it. July 2025 through December 2027 is 30 months, so she needs 60 hours, including 2 ethics hours in each of the three enrollment years. Choice A is correct. Choice B is wrong because it applies the 72-hour requirement for a full cycle (§ 10.6(e)(2)(i)) without the proration for initial enrollment. Choice C is wrong because it adds the ethics hours on top of the monthly total instead of counting them within it. Choice D is wrong because the monthly requirement begins with the month she is enrolled.

Question 4

A client maintains a one-participant 401(k) plan for her business and files Form 5500-EZ for the plan each year. An enrolled retirement plan agent (ERPA) has handled those filings. The IRS now opens an examination of whether the plan satisfies the qualification requirements of Internal Revenue Code § 401(a), and separately examines the client's 2024 Form 1040, questioning unreported income from a side business. The client asks the ERPA to represent her in both matters.

Which is correct regarding the ERPA's authority to represent the client?

  1. The ERPA may not represent the client in either matter because only enrolled agents, attorneys, and certified public accountants may practice before the IRS.
  2. The ERPA may represent the client in both matters because enrollment as a retirement plan agent authorizes practice in all matters relating to retirement arrangements.
  3. The ERPA may represent the client in the plan examination but not in the examination of the client's Form 1040, which covers matters outside an ERPA's limited scope. (correct answer)
  4. The ERPA may represent the client in both matters if the client files a Form 2848 authorizing the ERPA to act as her representative.
Explanation: Cir. 230 § 10.3(e). An enrolled retirement plan agent may practice before the IRS only in qualified retirement plan matters, including plan qualification and the forms and returns required for the plan, such as the Form 5500 series. The examination of the owner's Form 1040 is an individual income tax matter and is outside an ERPA's limited enrollment. Choice C states the correct result. Choice A is wrong because enrolled retirement plan agents are a recognized class of practitioners before the IRS; Choice B reads ERPA authority far too broadly; Choice D is wrong because a Form 2848 designates a representative but does not expand the scope of the representative's enrollment.

Question 5

An enrolled agent failed to complete her triennial enrollment renewal, and the IRS placed her enrollment in inactive status in 2025. She has not been reinstated, although she intends to file the renewal application before an examination scheduled for later in 2025. She continues to hold a valid preparer tax identification number. The client's return under examination was prepared by a different tax return preparer.

Which is correct regarding the enrolled agent's ability to represent the client at the scheduled examination?

  1. She may represent the client because she holds a valid PTIN and is not suspended or disbarred from practice before the IRS.
  2. She may not represent the client until the IRS approves her reinstatement, because an individual whose enrollment is inactive is not authorized to practice before the IRS. (correct answer)
  3. She may continue to represent clients during the lapse if she completes any missing continuing education within 30 days after the lapse begins.
  4. She may represent the client if the client signs a Form 8821, because that form authorizes representation during an examination.
Explanation: Circular 230 § 10.6(j)(3) and (5). An enrolled agent who has not satisfied the renewal requirements is placed on the roster of inactive enrolled individuals and is ineligible to practice before the IRS until reinstated to active status by filing a renewal application and showing completion of the required continuing education; intending to file, or filing, the application does not restore practice rights before reinstatement. Because the return under examination was prepared by another preparer, she also cannot rely on the limited representation right of an unenrolled return preparer. Choice B is correct. Choice A is wrong because a PTIN is not a practice credential. Choice D is wrong because Form 8821 authorizes the IRS to disclose information to a designee but does not authorize representation. Choice C is wrong because the regulations provide no 30-day grace period.

Question 6

An unenrolled return preparer holds a valid preparer tax identification number (PTIN). She prepared and signed a client's 2024 Form 1040, including a Schedule C for the client's sole proprietorship, in 2025, and she holds an Annual Filing Season Program Record of Completion for both 2025 and 2026. In 2026 the IRS examined the return, and the preparer represented the client before a revenue agent. The examination resulted in a proposed deficiency, and the client now wants the preparer to represent her at an Appeals Office conference to protest it.

Which is correct regarding the preparer's ability to represent the client at the Appeals conference?

  1. The preparer may represent the client at the Appeals conference because the proposed deficiency resulted from a return the preparer prepared and signed.
  2. The preparer may not represent the client at the Appeals conference because an unenrolled preparer's limited practice rights do not extend to Appeals proceedings. (correct answer)
  3. The preparer may represent the client at the Appeals conference if the client files a Form 2848 naming the preparer as her representative.
  4. The preparer may represent the client at the Appeals conference because she holds an Annual Filing Season Program Record of Completion for both the year she prepared the return and the year of the representation.
Explanation: Rev. Proc. 2014-42; Instructions for Form 2848 (Unenrolled Return Preparers). An unenrolled return preparer with a valid PTIN and the required Annual Filing Season Program Records of Completion may represent a client only before revenue agents, customer service representatives, or similar IRS employees (including the Taxpayer Advocate Service) during an examination of a period covered by a return the preparer prepared and signed. The right never reaches appeals officers, revenue officers, or Counsel. She meets every condition except the forum, and the forum is decisive. Choice B is correct. Choice A is wrong because preparing and signing the return does not extend the limited right to Appeals. Choice C is wrong because a Form 2848 authorizes representation only within the practice rights the representative already has; it cannot enlarge them. Choice D is wrong because it checks the record-of-completion conditions but ignores the limit on where the preparer may appear.

Question 7

A taxpayer's 2024 individual income tax return was examined, and the IRS proposed a deficiency. Her son, who is not an enrolled agent, attorney, or certified public accountant and who did not prepare the return, wants to represent her in an Appeals Office conference to contest the proposed deficiency. He holds no preparer tax identification number. The taxpayer has executed and submitted a Form 2848 naming him as her representative.

Which is correct regarding the son's ability to represent his mother in the Appeals conference?

  1. The son may not represent his mother because he is not an enrolled agent, attorney, or certified public accountant.
  2. The son may not represent his mother before Appeals because the exception for family members applies only to examinations before revenue agents.
  3. The son may represent his mother because an individual may represent a member of his or her immediate family before the IRS without enrollment. (correct answer)
  4. The son may represent his mother only if he first obtains a preparer tax identification number.
Explanation: Circular 230 § 10.7(c)(1)(i). An individual may represent a member of his or her immediate family before the IRS without enrollment, on presenting satisfactory identification and proof of authority, and the exception is not limited to examinations before revenue agents. A son is a family member for this purpose (the Form 2848 family-member designation includes a child), and the Form 2848 naming him supplies the proof of authority. Choice C is correct. Choice A is wrong because it overlooks the immediate-family exception. Choice B is wrong because it imports the forum limit that applies to an unenrolled return preparer's limited representation (Rev. Proc. 2014-42), not to family representation. Choice D is wrong because a PTIN is needed for paid return preparation and for an unenrolled preparer's limited representation, not for family representation.

Question 8

Which of the following is correct regarding the scope of authority of the individuals who may practice before the IRS under Circular 230?

  1. An attorney or certified public accountant in good standing may practice before the IRS only if the attorney or accountant also becomes an enrolled agent.
  2. An enrolled actuary may represent a taxpayer in any matter before the IRS, including a collection due process hearing on an individual income tax liability.
  3. An enrolled retirement plan agent may represent a taxpayer only in employee plan matters, and may not represent the taxpayer in an examination of the taxpayer's individual income tax return. (correct answer)
  4. An enrolled agent may represent a taxpayer before the IRS only in matters relating to returns the enrolled agent personally prepared or signed.
Explanation: Cir. 230 § 10.3. Enrolled retirement plan agents have limited practice rights: they may practice only in employee plan matters, such as plan qualification, so Choice C is correct. Choice A misstates the rule for attorneys and CPAs: members of the bar and licensed CPAs in good standing may practice before the IRS after filing a written declaration, without becoming enrolled agents. Choice B misstates the scope of an enrolled actuary's authority, which is limited to matters involving the actuarial provisions of the Internal Revenue Code, not all tax matters. Choice D misstates the rights of an enrolled agent, who may represent any client in any matter before the IRS regardless of who prepared the return.

Question 9

Which of the following is correct regarding the eligibility requirements for initial enrollment as an enrolled agent under Circular 230?

  1. An applicant must be at least 18 years old, hold a valid PTIN, pass an IRS background check, and not be under suspension or disbarment from practice before the IRS. (correct answer)
  2. An applicant must be a United States citizen or lawful permanent resident of the United States at the time the application is filed.
  3. An applicant must have at least three years of full-time experience preparing federal income tax returns for compensation before applying.
  4. An applicant who is a licensed certified public accountant is exempt from the special enrollment examination and may be enrolled without taking it.
Explanation: Cir. 230 § 10.4. To be eligible for initial enrollment as an enrolled agent, an applicant generally must be at least 18 years old, hold a valid PTIN, pass an IRS background and suitability check, pass the special enrollment examination (unless a regulatory exception applies), and not be under suspension or disbarment from practice before the IRS. Choice A is correct because each condition it lists is a genuine enrollment requirement. Choice B misstates the requirements: neither U.S. citizenship nor lawful permanent resident status is required for enrollment. Choice C adds a qualification the regulations do not impose: no minimum private tax-preparation experience is required. Choice D misstates the examination requirement: although a licensed CPA may practice before the IRS without enrolling, CPA licensure alone does not exempt an applicant from the special enrollment examination.

Question 10

Which of the following is correct regarding the continuing education required of an enrolled agent during the agent's first enrollment cycle under Circular 230?

  1. The EA must complete the full 72-hour continuing education requirement during the first enrollment cycle without proration, because the first cycle is treated as a full three-year cycle.
  2. The EA must complete two hours of qualifying continuing education for each month enrolled during the cycle, including two hours of ethics for each enrollment year of the cycle. (correct answer)
  3. The EA must complete 16 hours of continuing education for each month enrolled during the cycle, with at least two of those hours in ethics.
  4. The EA is exempt from continuing education during the first cycle and must complete the full 72-hour requirement during the second cycle.
Explanation: Governing authority: Cir. 230 § 10.6(e)(2)(iii). An individual who receives initial enrollment during an enrollment cycle must complete two hours of qualifying continuing education for each month enrolled during the cycle (part of a month counts as a full month), and two hours of ethics or professional conduct for each enrollment year in the cycle. The ethics hours count toward the monthly total; they are not added to it. Choice B is correct. Choice A misstates the proration: the first cycle is not treated as a full three-year cycle, so the 72-hour requirement does not apply. Choice C misstates the monthly rate: the prorated requirement is two hours per month, not 16 (16 hours is the annual minimum in a full cycle). Choice D misstates the rule: there is no exemption from continuing education in the first enrollment cycle.

Question 11

Which of the following is correct regarding the representation rights of a paid preparer who holds a PTIN but has no professional credential and no Annual Filing Season Program Record of Completion?

  1. The preparer may represent a taxpayer before an Appeals officer on a return the preparer prepared and signed, if the taxpayer executes a valid power of attorney naming the preparer.
  2. The preparer may represent a taxpayer before a revenue agent in an examination of a return the preparer prepared and signed in 2025, but not before Appeals or a revenue officer.
  3. The preparer may not represent a taxpayer before the IRS on a return the preparer prepared and signed in 2025, although the preparer may still prepare returns for compensation. (correct answer)
  4. The preparer may represent a taxpayer before a revenue officer in a collection matter if the preparer prepared and signed the return that gave rise to the liability.
Explanation: Governing authority: Rev. Proc. 2014-42; IRS, Annual Filing Season Program. A PTIN holder who is not an attorney, CPA, or enrolled agent and who does not hold an AFSP Record of Completion may only prepare tax returns. For returns prepared and signed after December 31, 2015, such a preparer may not represent clients before the IRS. Limited representation, before revenue agents, customer service representatives, similar IRS employees, and the Taxpayer Advocate Service, on returns the preparer prepared and signed, belongs only to holders of a Record of Completion. Choice C is correct. Choice A is wrong because a power of attorney cannot create a practice right, and even an AFSP holder may not appear before Appeals. Choice B states the limited right of an AFSP Record of Completion holder, which this preparer does not have. Choice D is wrong because collection matters before revenue officers are outside even the AFSP holder's limited right.

Question 12

An enrolled agent represented a client in an Appeals Office conference, but the case did not settle. The IRS then issued a statutory notice of deficiency, and the client wants the enrolled agent to prepare and file a petition in the United States Tax Court and represent him in that proceeding.

Which is correct regarding the enrolled agent's ability to represent the client in the Tax Court proceeding?

  1. The enrolled agent may represent the client in the Tax Court because enrollment authorizes practice in all forums that decide federal tax controversies.
  2. The enrolled agent may not represent the client in the Tax Court because only attorneys admitted to the Tax Court bar may appear before that court.
  3. The enrolled agent may represent the client in the Tax Court if the client files a Form 2848 authorizing the representation.
  4. The enrolled agent may not represent the client in the Tax Court unless the agent is separately admitted to the Tax Court bar. (correct answer)
Explanation: Cir. 230 § 10.3(c) admits enrolled agents to practice before the IRS, but the United States Tax Court is an Article I court with its own admission rules; IRS enrollment does not carry the right to appear there. Under Tax Court Rule 200, attorneys may be admitted on application and qualified non-attorneys may be admitted by passing the court's examination, so an enrolled agent must obtain separate admission to handle a deficiency case. Choice D states this. Choice A overstates the scope of enrollment; Choice B is wrong because the Tax Court bar is not limited to attorneys; Choice C mistakes an IRS power of attorney for admission to the Tax Court bar.

Question 13

Which of the following is correct regarding the representation rights of a tax return preparer who participates in the IRS Annual Filing Season Program (AFSP) but is not otherwise licensed or enrolled?

  1. The preparer may represent a taxpayer before the IRS Office of Appeals if the taxpayer executes a power of attorney authorizing the representation.
  2. The preparer may represent a taxpayer before a revenue officer in a collection matter if the preparer prepared and signed the return giving rise to the liability.
  3. The preparer may represent a taxpayer before a revenue agent during an examination of a return the preparer prepared and signed, but not before Appeals or in collection matters. (correct answer)
  4. The preparer may represent any taxpayer before a revenue agent during an examination, regardless of who prepared the return, because the preparer is listed in the IRS directory.
Explanation: Governing authority: Rev. Proc. 2014-42; IRS Pub. 947. A preparer who holds an Annual Filing Season Program Record of Completion and is not otherwise licensed or enrolled may represent a client before revenue agents, customer service representatives, similar IRS employees, and the Taxpayer Advocate Service, but only in an examination of a return the preparer prepared and signed. The preparer may not represent the client before Appeals officers, revenue officers, or the Tax Court. Choice C states that rule. Choice A misstates the effect of a power of attorney: taxpayer authorization cannot expand the limited right to include Appeals. Choice B misstates the proceeding: collection matters before revenue officers are outside the limited right. Choice D drops the requirement that the preparer must have prepared and signed the return under examination; a listing in the IRS directory does not confer representation rights.

Question 14

Which of the following is correct regarding the continuing education (CE) requirements for an enrolled agent under Circular 230?

  1. An EA must complete 66 hours of CE per three-year cycle, including at least 6 hours of ethics, with at least 16 hours required in each year of the cycle.
  2. An EA must complete 72 hours of CE per three-year cycle, including at least 16 hours of ethics, with at least 16 hours required in each year of the cycle.
  3. An EA must complete 72 hours of CE per three-year cycle, including 66 qualifying and 6 ethics hours, with at least 16 hours (2 ethics) in each year, treating 60 minutes of instruction as one contact hour.
  4. An EA must complete 72 hours of CE per three-year cycle, including 66 qualifying and 6 ethics hours, with at least 16 hours (2 ethics) in each year, from IRS-approved providers. (correct answer)
Explanation: Cir. 230 § 10.6. Choice D correctly states the enrolled agent CE requirement: 72 hours per three-year enrollment cycle, of which at least 66 hours must be qualifying and at least 6 hours must be ethics, with a minimum of 16 hours (including 2 ethics) in each year, completed through IRS-approved providers. Choice A misstates the total: 72 hours are required, not 66. Choice B misstates the ethics allocation: the requirement is 6 ethics hours per cycle, not 16. Choice C misstates the contact hour: one hour of CE credit equals 50 minutes of continuous instruction, not 60.