What order should I take the EA exam Parts 1, 2, and 3 in?

For most candidates, the faster order is Part 1, then Part 3, then Part 2.

Why:

• Part 1 (Individuals) is the foundation and the most familiar to most candidates. Start here regardless of order.
• Part 3 (Representation, Practices and Procedures) has the smallest content footprint. Most candidates pass it in three to four weeks. Taking it second gives momentum and reduces the calendar by locking in two of three parts before tackling the heaviest section.
• Part 2 (Businesses) is the deepest. Partnerships, S corps, C corps, estates, trusts, retirement plans. Saving it for last lets you build on the basis and income concepts from Part 1 and avoids burnout from doing two heavy parts back-to-back.

You have two years from passing the first part to pass all three, so the order matters less for compliance and more for momentum. The 1, 3, 2 order typically saves four to six weeks compared to strict numerical order.

The exception: if you have a strong business tax background (CPA candidate, accounting firm experience), you might do Part 2 second to capitalize on existing knowledge. But for most candidates, 1, 3, 2 is faster.