After EA Part 3: Take Part 1 or Part 2?

If you’ve already passed EA Part 3, most candidates should take Part 1 next, then finish with Part 2. Part 1 usually feels more familiar and manageable, while Part 2 is often the most technical and calculation-heavy of the three.

Why Part 1 Usually Makes Sense Next

Part 3 covers representation, practice before the IRS, ethics, and procedures. It does not overlap heavily with either Part 1 or Part 2, so your next move should usually be based on which exam helps you build momentum.

For many candidates, that’s Part 1: Individuals.

Why?

• Individual tax topics are more familiar to many preparers and bookkeepers
• The content is often easier to relate to real-world returns
• Passing Part 1 can keep your confidence high after finishing Part 3
• It leaves you more time to prepare for Part 2, which many candidates find harder

If your goal is to pass the remaining two parts by year-end, a Part 1 then Part 2 sequence is often the safest plan.

When Part 2 Might Be the Better Choice

There are cases where Part 2: Businesses should come next.

Consider Part 2 first if:

• You work mostly with business returns
• You’re already comfortable with entities, business taxation, and related rules
• You want to tackle the hardest section while your study habits are strong
• Your busy season work gives you more exposure to business topics than individual topics

Part 2 can be a smart choice for candidates with direct experience in partnerships, corporations, and business tax issues. But if you’re unsure, Part 1 is still the more common recommendation because it tends to be the more approachable next step.

A Simple Way to Decide

Ask yourself these three questions:

1. Which topics do I already see at work?
   Choose the exam that matches your day-to-day experience.

2. Do I need a confidence win or a challenge first?
   If you want momentum, take Part 1. If you want to get the toughest part out of the way, take Part 2.

3. How much study time do I realistically have?
   If your schedule is tight, Part 1 may be easier to fit in first, giving you a longer runway for Part 2.

A practical timeline is: short break after Part 3, then study for Part 1, then devote your final stretch to Part 2.

Practical Takeaway

For most EA candidates, the best order after passing Part 3 is Part 1 next, then Part 2. It’s usually the smoother path to finishing all three parts without losing momentum. If you want to compare your readiness across both sections, Enrolled Angel at enrld.com has practice questions for all three EA exam parts so you can quickly see which exam you’re closer to passing.