EA Part 3 Practices and Procedures Practice Questions
Domain 1 of SEE Part 3: Representation, Practices and Procedures · 26 of 85 scored questions
Ten EA Part 3 questions on practices and procedures, untimed, with every option explained.
Or take the full EA Part 3 mock examWhich individuals have unlimited rights to practice before the IRS under Circular 230?
Practices and Procedures on EA Part 3
Practices and Procedures is 26 of the 85 scored questions on Part 3 and is mostly Treasury Department Circular 230: what practitioners must do, may not do, and what happens when they break the rules.
- Outline
- Practice before the IRS under Circular 230: who may practice, duties, fees, conflicts, advertising, return standards, sanctions and preparer penalties
- Share of the exam
- 26 of 85 scored questions (31%)
- Our drill
- 10 questions from 42 on this domain, untimed, every option explained; one free attempt, unlimited with a pass
What to know for tax year 2025
- Attorneys, CPAs and enrolled agents have unlimited practice rights; EAs renew every three years and complete 72 CE hours per cycle, at least 16 a year with 2 of ethics.
- A practitioner who learns of a client's error or omission must promptly advise the client of it and its consequences (§10.21).
- Contingent fees are barred for preparing original returns but allowed for IRS examinations of original returns, certain refund claims and judicial proceedings (§10.27).
- Client records must be returned on request even if fees are unpaid (§10.28); conflicts need informed written consent kept for 36 months (§10.29).
- A return preparer may not endorse or negotiate a client's refund check (§10.31).
- The §6694(a) preparer penalty is the greater of $1,000 or 50% of the income derived from the return; the willful or reckless penalty is the greater of $5,000 or 75%.
Test yourself on practices and procedures
Ten EA Part 3 questions on practices and procedures, untimed, with every option explained.
Or take the full EA Part 3 mock examCommon questions
How many practices and procedures questions are on SEE Part 3?
26 of the 85 scored questions, according to the PSI content outline. Our full mock draws exactly 26, plus unscored experimental questions mixed in as on the real exam.
Are these real SEE questions?
No. The IRS and PSI do not release exam questions, and candidates sign a non-disclosure agreement. These are original practice questions written to the PSI content outline for tax year 2025, with an explanation for every option.
More EA Part 3 domains
Outline and exam facts checked November 2026: PSI: SEE Candidate Information Bulletin (revised October 9, 2026) · IRS: Enrolled agents frequently asked questions · IRS: Become an enrolled agent.
Original independent practice questions written to the PSI content outline for tax year 2025. Independent practice, not affiliated with or endorsed by the IRS or PSI Services.