|Enrolled Agents||Registered Tax Return Preparers|
|Representation Rights||Unlimited*||Limited to representation before certain IRS officers and employees and only in connection with returns they signed|
|Test||Special Enrollment Exam||Registered Tax Return Preparer Competency Test|
|Number of Questions||3 parts, 100 questions for each part||120 questions|
|Length of Test||3 parts: 3.5 hours per part||1 test: 2.5 hours|
|Fees||$105 for each part||$116.00|
* Former IRS employees who become Enrolled Agents without taking the Special Enrollment Examination may be granted limited or unlimited representation rights.