| 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 |
| Test Topics |
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| 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.
Note: Information courtesy of the IRS. Please read more at the IRS website for information regarding the RTRP and EA Exams.
