Exam Comparison
SEE Part 2 vs SEE Part 3
Comparing the IRS Special Enrollment Examination — Part 2: Businesses and the IRS Special Enrollment Examination — Part 3: Representation. Both fall under Finance & Accounting. Both are covered by the SEE Enrolled Agent Prep 2026 app.
SEE Part 2 vs SEE Part 3: At a Glance
| Detail | SEE Part 2 | SEE Part 3 |
|---|---|---|
| Full Name | IRS Special Enrollment Examination — Part 2: Businesses | IRS Special Enrollment Examination — Part 3: Representation |
| Governing Body | IRS / Prometric | IRS / Prometric |
| Number of Questions | 100 | 100 |
| Time Limit | 3.5 hours | 3.5 hours |
| Passing Score | 105 (scaled) | 105 (scaled) |
| Exam Fee | $206 | $206 |
| Category | Finance & Accounting | Finance & Accounting |
| C3RT App | SEE Enrolled Agent Prep 2026 | SEE Enrolled Agent Prep 2026 |
Content Areas Compared
SEE Part 2 Domains
- Business Entities — General(16%)
- Business Financial Information(19%)
- Partnerships(14%)
- Corporations(17%)
- Other Business Topics (Depreciation, Employment Tax)(19%)
- Advising the Business Taxpayer(15%)
SEE Part 3 Domains
- Practices and Procedures(31%)
- Representation Before the IRS(29%)
- Specific Tax Issues in Representation(21%)
- Filing Processes and Procedures(19%)
Frequently Asked Questions
What is the difference between SEE Part 2 and SEE Part 3?
The SEE Part 2 (IRS Special Enrollment Examination — Part 2: Businesses) is administered by IRS / Prometric and consists of 100 questions. The SEE Part 3 (IRS Special Enrollment Examination — Part 3: Representation) is administered by IRS / Prometric and consists of 100 questions. Both are Finance & Accounting credentials.
Can I take both the SEE Part 2 and the SEE Part 3?
Yes, the SEE Part 2 and SEE Part 3 are separate credentials with separate eligibility requirements. Each is awarded by a different governing body (IRS / Prometric and IRS / Prometric respectively). Check the official requirements for each before registering.
Which should I take first, SEE Part 2 or SEE Part 3?
The right sequence depends on your career goals and current credentials. The SEE Part 2 is offered by IRS / Prometric with a passing score of 105 (scaled), while the SEE Part 3 is offered by IRS / Prometric with a passing score of 105 (scaled). Review the eligibility requirements for each with the respective governing bodies before deciding.
Does C3RT cover both the SEE Part 2 and the SEE Part 3?
Yes. Both the SEE Part 2 and SEE Part 3 are covered in the SEE Enrolled Agent Prep 2026 app for iOS and Mac.
The IRS Special Enrollment Examination — Part 2: Businesses (SEE Part 2) is administered by IRS / Prometric. The IRS Special Enrollment Examination — Part 3: Representation (SEE Part 3) is administered by IRS / Prometric. C3RT is not affiliated with either organisation. Certification names and trademarks are the property of their respective owners.
Explore Each Exam
SEE Part 2
IRS Special Enrollment Examination — Part 2: Businesses
IRS / Prometric
Full SEE Part 2 Guide →SEE Part 3
IRS Special Enrollment Examination — Part 3: Representation
IRS / Prometric
Full SEE Part 3 Guide →