The EA Roadmap

One clear path to the Enrolled Agent designation.

Six phases — from your first US bank reconciliation to IRS-recognized representation — integrating bookkeeping and every tax specialty into a single professional journey.

Conferred by

The IRS (after passing the SEE)

Exam

3 parts — Individuals · Businesses · Representation

Eligibility

Any nationality — no US residency or CPA required

What it grants

Federal authority to represent taxpayers before the IRS

EA-0Stage 1

Foundations — Bookkeeping & Tax Basics

Zero to employable. The base everything else stands on.

Pathways covered

PBUS Bookkeeping for Global Professionals

P0Foundations of the US Tax System

Key modules · from the live catalog

US chart of accounts & bank recsPayroll bookkeepingMonth-end close for US small businessEIN — Employer Identification NumberSales-tax filings awareness

Keep US books and read a 1040. Supervised paid work is gated and is not currently operating.

EA-1Stage 2

Individual Tax & Paid-Work Curriculum

Foundation of SEE Part 1. Paid work, if later offered, is gated and is not currently operating.

Pathways covered

P1Individual Tax Preparer

Key modules · from the live catalog

1040 — individualW-9 — US persons1099 / contractor reporting & classification

Training in how returns are prepared for compensation. SEE Part 1 (Individuals) territory opens. Not a live book.

PTIN (AFSP where available)

EA-2Stage 3Stage 4

International & Business Expansion

Broaden to nonresidents, entities, and partnerships.

Pathways covered

P2International & Nonresident

P3Business & Entity Tax

Key modules · from the live catalog

1040-NR — nonresidentW-8BEN — individualsW-8BEN-E — entitiesITIN — Individual Taxpayer Identification Number1065 — partnership1120-S — S corporation1120 — corporationFBAR FinCEN 114

Curriculum covers nonresidents, entities, and businesses — full practice breadth for SEE Part 2 (Businesses).

EA-3Stage 4

Specialist Depth & Advisory

Build the niche that makes you indispensable. Premium billing is not a typical or guaranteed result.

Pathways covered

P4Formations & Structure Advisory

P5Specialist Tracks

Key modules · from the live catalog

CWA — Central Withholding Agreement1042-S capture & reconciliation (income codes 42/43)FIRPTA 8288 seriesFEIE — foreign earned income exclusionForeign tax creditsForeign-owned LLC reporting 5472/1120Structure consultations (advisory tier)

A defensible niche in the curriculum — entertainer CWA, FIRPTA, expat, or e-commerce specialist. Not a live client assignment.

EA-4Stage 5

The EA Credential — SEE Parts 1–3

The destination credential — open to any nationality, no US residency required.

Pathways covered

P6Credential Ladder

Key modules · from the live catalog

1040 — individual1120 — corporation1065 — partnershipIRS notices & penalty abatementCollections & offers in compromise

Pass SEE Parts 1–3 → Enrolled Agent designation.

Enrolled Agent (IRS-conferred)

The Academy prepares you for the SEE; the IRS and Prometric confer the credential.

EA-5Stage 6

Practice & Representation Authority

Representation training, then the CAA track — not a live practice.

Pathways covered

P7Practice Launch Incubator

Key modules · from the live catalog

IRS notices & penalty abatementCollections & offers in compromise

EFIN, engagement letters, and WISP are curriculum topics. A first book of clients and referral-network deal flow are not currently operating and are not guaranteed.

EFIN + practice → CAA track

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Compliance · read first

✦Education, not advice. The Academy prepares you for credentials — the IRS and Prometric confer them.
✦Supervision is real: supervised → reviewed → CAA certifies → practitioner files. Independence is earned, not declared.
✦No compensated return preparation before your own PTIN is verified (Stage 2 gate).
✦Fees shown only at enrolment. Fee figures are indicative program rates, never income promises.