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CertAbacus
Free to try now. Full-bank purchasing launches soon — your SEE testing window is open (closes Feb 28, 2027).
IRS Special Enrollment Examination · SEE

The Enrolled Agent exam, rehearsed under real conditions.

Pass all three parts and you're an Enrolled Agent — licensed to represent any taxpayer before the IRS, and to price your work like one. Each part you don't pass is $317 to sit again. This is where you make sure you sit it once.

Full-length, timed practice for all three SEE parts. Every question is written to the public blueprint and cites the exact IRS source — so a wrong answer sends you straight to the Pub or Code section that explains it. Not a replacement for a full review course — it's the accurate, current drill you trust alongside Gleim, Surgent, or Fast Forward.

Master the code. Speak for the taxpayer.

Try 10 questions free Or sit a full timed exam

No sign-up, nothing to install · each SEE part costs $317 to retake — rehearse until you're sure.

What's covered

Three parts, taken the way the IRS gives them

The SEE is three separate exams — you sit each one on its own. CertAbacus mirrors that structure so you practice each part in isolation, exactly as you'll test.

PART 01

Individuals

Filing status, income and adjustments, deductions and credits, capital gains, retirement, and the individual taxes.

IRS-sourcedBlueprint-aligned
PART 02

Businesses

Entities and their taxation, depreciation, partnerships and S corps, employment taxes, QBI, and accounting methods.

IRS-sourcedBlueprint-aligned
PART 03

Representation

Circular 230, practitioner penalties, statutes of limitation, collection and appeals, and taxpayer representation.

IRS-sourcedBlueprint-aligned
Why it works

Built to feel like the testing room, not a flash-card deck

Real exam conditions

A countdown at true exam pace (2.1 min/question), a the same question navigator and mark-for-review you get on exam day — it auto-submits when time runs out.

Cited to the source

Every item links to the exact IRS Publication, form instruction, or Internal Revenue Code section — miss it, and you study the right page, not a homepage.

Nothing invented

Conceptual questions are hand-written; every calculation is computed from the tax rule itself, so the answer key can't drift. Figures are stamped to the tax year.

Multi-step scenarios

Beyond single-fact drills, the bank builds full fact patterns — net a portfolio and apply the $3,000 limit, weigh itemizing against the standard deduction, stack preparer penalties — the way the SEE tests judgment.

Fresh every attempt

Questions and answer choices shuffle on every sitting, and each exam draws a new random set from the bank — no memorizing positions.

Scored like the SEE

A pass line plus an approximate scaled score (the real exam scales 40–130, pass 105), with a by-domain breakdown that shows exactly where to drill.

Yours, offline

Runs entirely in the browser with your best scores saved on your device. No account, no tracking, no connection required.

A sample item

What a reviewed question looks like

After you submit, each missed question shows the correct answer, a plain-language explanation, and the source to study.

Part 2 · Businesses · TY2025
A business places $4,300,000 of §179 property in service in 2025. After the phaseout, the maximum §179 deduction is:
A. $2,500,000
B. $2,200,000  ✓
C. $300,000
D. $4,300,000
The 2025 §179 cap ($2,500,000, as raised by the 2025 tax act) is reduced dollar-for-dollar once property placed in service exceeds $4,000,000: $2,500,000 − ($4,300,000 − $4,000,000) = $2,200,000.
SourceIRS Pub 946 — Section 179
Why you can trust it

Accurate, current, and sourced — the part most banks get wrong

An EA practice bank is only worth what its accuracy is worth. This one is built for it.

Updated for the 2026–2027 PSI exam

The SEE moved from Prometric to PSI Services on March 1, 2026. These questions reference the Internal Revenue Code as of Dec 31, 2025 — the exact law the window open now tests. Most banks still say “Prometric.”

Every question cites an IRS source

Miss one and you get the exact Publication, form, or Code section that settles it — not just a letter. Study the source, not a guess.

Weighted to the IRS blueprint

Questions are distributed to the official SEE content outline — Part 3 is representation, practices & Circular 230, not 60% penalty arithmetic. You practice what the exam actually weights.

Math that can’t be wrong

Every calculation question’s answer is computed from the tax rule itself — correct by construction, no AI guessing — and the wrong choices are the common miscalculations, so a distractor teaches you the trap.

Pricing

One price, all three parts. No subscription.

Try it free. When you’re ready, unlock the full 3,000+ bank, adaptive practice, flashcards, the readiness dashboard, spaced review, and the Spanish study edition — once, for all three parts. That’s less than one $317 retake, against $699–999 for the big review courses. One-time $77 — no subscription, with lifetime updates through your exam window.

FREE

Try it

A 10-question drill and a full timed exam, on any part. No sign-up, nothing to install.

$0No card
ALL-ACCESS

All three parts

The full 3,000+ question bank, browse-the-bank study, the readiness dashboard, spaced review of missed items, and the Spanish edition. One-time price — lifetime updates through your exam window.

$77 onceall 3 parts
GUARANTEE

Money-back promise

No one can promise you a pass, and we won’t pretend to. What we promise: if the bank isn’t the accurate, exam-real drill we describe, email us within 14 days for a full refund — we’d rather be corrected than keep your money.

Includedwith All-Access

One-time payment, not a subscription · a Spanish study edition (explanations + glosses) is included.

On your phone

Install it like an app

CertAbacus installs to your home screen and runs full-screen, offline — the whole question bank comes with it, so you can drill on the subway with no signal. It installs right from this page — not from the App Store or Google Play. Free, no download, no account.

iPhone / iPad (Safari)

Tap the Share button (the square with an up-arrow), then Add to Home Screen → Add. CertAbacus appears as an app icon.

Android (Chrome)

Tap the install button above, or the ⋮ menu → Install app / Add to Home screen.

Desktop (Chrome / Edge)

Click the install button above, or the install icon in the address bar. It opens in its own window.

Get started

Be one of the first to sit it

Practice free right now — a 10-question drill and a full timed exam, no sign-up. Full-bank purchasing launches soon; use the button below to be notified.

You're in as a reviewer. Nothing is held back — open the whole bank, read every question with its answer and IRS source, and flag anything that looks wrong so I can fix it.

Start free — 10 questions Browse all 3,000+ questions →
Practice now

Sit a practice exam

The real SEE is 100 questions per part (85 scored), 3.5 hours, one part at a time. Pick a mode and a part below. Exam simulation reproduces that format exactly. Study mode shows the correct answer and a source link the moment you answer, so you learn as you go. Every attempt draws a fresh random set from the 3,000+ question bank.

1. Choose how you want to sit it

2. How many questions?

Tap a number, or pick from the list. Exam simulation always runs the full 100 — this is for timed practice and study mode.

Tax year: written for tax year 2025 — the law the SEE tests in the window open now (July 1, 2026 – Feb 28, 2027), which references the Internal Revenue Code as of Dec 31, 2025, including the 2025 tax act (OBBBA). Figures reflect 2025 (standard deduction $15,750, §179 $2.5M, 100% bonus depreciation, SALT cap $40,000, Child Tax Credit $2,200). Always confirm current amounts against IRS guidance before relying on anything for a real return.

3. Pick a part to begin

—

Every question, with the correct answer, the explanation and the IRS source it is built on. Nothing is held back — switch parts, filter by domain, or search to spot-check whatever you want. See an answer you think is wrong? Hit "Flag this question" on it — your flags collect into one report you can send me in a click.

Rate yourself honestly — a card you miss stays in rotation and feeds your spaced-review deck.

Flagged questions are kept in this browser until you send them — flag as many as you like, then send one report.

By domain — where to focus

Get your weak-area study plan

Drop your email and I'll send a focused plan for the domains you missed — plus early access when CertAbacus launches.

Review

Each item links to the authoritative IRS source.

Where the questions come from

Derived from official IRS sources

Every question links to the exact IRS Publication, form instruction, or Internal Revenue Code section it's built on — you'll see that link on any question you miss, and in Study mode as you answer. These are the primary references by part.

Part 1 · Individuals

Part 2 · Businesses

Part 3 · Representation

Official exam resources: IRS — Enrolled Agent / SEE · IRS — Prior SEE questions & official answers · IRS Forms & Publications
Questions

Good to know

Is this affiliated with the IRS or PSI?

No. CertAbacus is independent study material. It mirrors the public SEE blueprint and format but is not endorsed by, or connected to, the IRS or PSI Services.

Didn't Prometric run this exam?

Not any more. Starting with the 2026–27 cycle the SEE is developed and administered by PSI Services, not Prometric. PSI also added remote proctoring — U.S. candidates can test at a PSI centre or from home. The exam fee rose to $317 per part. The blueprint and the tax law being tested are unchanged, so everything in this bank still applies.

Which tax year is this, and is it current?

Questions are stamped to tax year 2025 and cite their IRS source — matching the SEE window running now (July 1, 2026 – Feb 28, 2027), which is based on the Internal Revenue Code as of Dec 31, 2025 (including the 2025 tax act, OBBBA: standard deduction $15,750, §179 $2.5M, 100% bonus depreciation, SALT cap $40,000, Child Tax Credit $2,200). We refresh figures each filing season. Always confirm current amounts against IRS guidance before relying on anything for a real return.

How is the score calculated?

The real SEE uses a scaled score from 40 to 130 with a passing mark of 105. This app scores against a working 70% line and shows an approximate scaled figure so you can gauge readiness.

Does my progress save?

Your best score per part is stored locally in your browser. There is no account and nothing is uploaded.

✅ Pass-or-Refund Guarantee / Garantía: aprueba o te reembolsamos

Study to an ExamReady score of 85+, sit the real exam within 90 days, and if you don’t pass we’ll refund your purchase in full. / Estudie hasta una puntuación ExamReady de 85+, presente el examen real en 90 días y si no aprueba le reembolsamos por completo. Terms / Términos

Frequently asked questions / Preguntas frecuentes

How many practice questions are in the CertAbacus EA bank? / ¿Cuántas preguntas de práctica tiene el banco EA de CertAbacus?

The full EA bank has 3,139 exam-realistic questions, each with a written explanation and a cited source, plus full-length timed simulations at the real question count and pass mark.

ES: El banco completo de EA tiene 3,139 preguntas realistas, cada una con explicación escrita y fuente citada, además de simulaciones cronometradas al conteo y estándar de aprobación reales.

What score do I need to pass the EA exam? / ¿Qué puntuación necesito para aprobar el examen EA?

The Enrolled Agent (SEE) passes at about 70%. CertAbacus scores your timed simulations against that line so you know when you're ready.

ES: El Enrolled Agent (SEE) se aprueba con aproximadamente 70%. CertAbacus califica tus simulaciones cronometradas contra esa línea para que sepas cuándo estás listo.

Is CertAbacus available in Spanish? / ¿CertAbacus está disponible en español?

Yes. The entire interface is in Spanish and every question has a Spanish explanation. Exam questions stay in English — the language you'll sit the exam in.

ES: Sí. Toda la interfaz está en español y cada pregunta tiene explicación en español. Las preguntas del examen permanecen en inglés — el idioma en el que rendirás el examen.

Is there a free trial? Do I need a credit card? / ¿Hay una prueba gratis? ¿Necesito tarjeta de crédito?

Yes — you can practice free with no card and no time limit. Unlocking the complete EA bank is a one-time $89 purchase. No subscription.

ES: Sí — puedes practicar gratis sin tarjeta y sin límite de tiempo. Desbloquear el banco completo de EA es un pago único de $89. Sin suscripción.

How do I get access after I buy EA? / ¿Cómo obtengo acceso después de comprar EA?

Right after checkout you receive an email with access to the complete bank. It installs on any device — iPhone, Android, tablet, or desktop — and works offline.

ES: Justo después del pago recibes un correo con acceso al banco completo. Se instala en cualquier dispositivo — iPhone, Android, tableta o computadora — y funciona sin conexión.

Are the questions accurate and up to date? / ¿Las preguntas son precisas y están actualizadas?

Every question is written to the official the IRS exam blueprint and cited to an authoritative source, and the content is refreshed as the blueprint changes.

ES: Cada pregunta se redacta según el temario oficial de the IRS y se cita a una fuente autorizada, y el contenido se actualiza cuando cambia el temario.

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