Current for the 2026-2027 EA examPSI scheduling update
PassFast candidate research

What EA exam candidates find difficult, in the data.

Eighteen reports analyze privacy-safe aggregate practice behavior across every exam part, all 13 domains, and 330 subjects. Every result shows its sample, method, and limits.

Performance data

Performance across all three EA exam parts

Community accuracy weights every eligible learner equally. The top-performer line shows the highest-accuracy quartile within each part, not the learners with the most attempts.

Part 1501 learners; 195,735 attempts; 2,534 active questions
Eligible learners63.4%
Top quartile80.1%
Part 2192 learners; 87,837 attempts; 2,147 active questions
Eligible learners63.7%
Top quartile81.9%
Part 3145 learners; 60,303 attempts; 1,486 active questions
Eligible learners70.1%
Top quartile86.9%
Source: PassFast aggregate snapshot through August 13, 2026
Part-level performance and sample3 rows

The top-quartile cutoff is the minimum learner accuracy within that part's reproducible top cohort.

Part-level performance and sample
PartEligible learnersAttemptsCommunity accuracyTop learnersTop accuracyTop cutoffActive questions
Part 1501195,73563.4%12680.1%71.8%2,534
Part 219287,83763.7%4881.9%74.8%2,147
Part 314560,30370.1%3786.9%78.7%1,486
Shared methodology

Results are learner-weighted and fully qualified.

Data through August 13, 2026. The snapshot contains aggregate results only and excludes names, email addresses, notes, question text, session identifiers, and learner-level rows.

  1. Eligible learnersActive, non-admin learners with at least 25 attempts on current active questions in the reported part.
  2. Top performersThe top quartile within each part, ranked by each learner's own accuracy rather than raw attempt volume.
  3. Evidence strengthStrong subject results require at least 50 learners and 250 attempts. Smaller samples are labeled directional or limited.
5 research reports

What candidates find difficult

Original evidence about difficult subjects, exam pressure, review flags, and common misconceptions.

0147%Hardest strong Part 1 subject

What EA Exam Candidates Miss Most

The lowest learner-weighted accuracy among strongly sampled subjects is Non-Business Bad Debts in Part 1 at 47%, Distributable Net Income vs. Accounting Income in Part 2 at 52%, and Internal Revenue Code and Regulations in Part 3 at 55.6%. Each result uses current questions and learners with at least 25 attempts in that part.

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0213.0Part 2: Business tax preparation

Where Your Next EA Exam Study Hour Has the Most Value

Business tax preparation in Part 2 carries the highest weighted difficulty in the current data: 37 of 85 scored questions multiplied by a 35.2% learner-weighted miss rate. The index ranks study priority; it does not predict an official score.

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03-5.0 ptsPart 1 exam gap

What Changes When EA Practice Becomes an Exam Simulation?

Among matched learners, answered practice-exam accuracy trails test-bank accuracy by 5 points in Part 1, 6.2 in Part 2, and 5.2 in Part 3. Unanswered slots lower the recorded exam score further.

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08-12.4 ptsPart 1 flagged gap

When Your Review Flag Is a Useful Warning

Flagged answered items are less accurate in every part: 51.6% versus 64% in Part 1, 41.6% versus 62.2% in Part 2, and 58.3% versus 65.4% in Part 3. A flag identifies uncertainty; it does not prove that changing an answer helps.

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1069.1%Part 1: Understanding the Unified Credit

The Wrong Answers EA Candidates Find Most Convincing

Understanding the Unified Credit has the highest qualifying wrong-answer concentration: one incorrect choice captures 69.1% of 110 wrong responses across 3 well-used questions. The report identifies where errors converge without publishing question or answer wording.

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7 research reports

How candidates practice and improve

Observed practice behavior, repeat work, simulations, pacing, study time, and notes.

0487.9%Part 1 wrong-to-right

How Often Does a Missed Practice Question Become a Correct Answer?

Across repeated current-question pairs, latest recorded accuracy rises from 34.7% to 88.3% in Part 1, 37.4% to 89.5% in Part 2, and 44.2% to 91.5% in Part 3. The adaptive system deliberately resurfaces misses, so this is recovery, not causal proof.

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0563.7%Same day second attempt

What Repeat Timing Reveals About Later Practice Performance

On the second recorded attempt, accuracy is 63.7% for same-day repeats, 75.7% after 1-6 days, 72.2% after 7-29 days, and 71.2% after 30+ days. Starting accuracy differs sharply across groups, so the chart is not an experiment about the best interval.

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06+8.7 ptsPart 1 Half

How Practice-Exam Scores Change Across Repeated Simulations

Part 1 half-exam learners are the only progression cohort above 50 learners: 56 candidates average 46.1% on their first comparable exam and 54.8% on their latest, an 8.7-point gain. Smaller cohorts are shown with their sample sizes.

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07+6.6 ptsPart 1 full-exam blanks

Should You Take a 50-Question or 100-Question EA Practice Exam?

Full practice exams have higher blank rates than half exams in all three parts. Part 1 rises from 7.3% blank on half exams to 13.9% on full exams; Part 2 rises from 8.5% to 20.6%; Part 3 rises from 8% to 12%.

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1317.8%Part 1 Q91-100 blank

Where Candidates Leave Practice-Exam Questions Unanswered

Blank answers rise near the end of full exams. In questions 91-100, the blank rate is 17.8% for Part 1, 23.8% for Part 2, and 12.1% for Part 3. The data shows position, not the reason for each blank.

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165,591.5Test bank hours

How Candidates Divide Their EA Exam Study Time

After excluding zero, negative, and over-four-hour events, the recorded duration totals 5,591.5 hours in the test bank, 698.6 hours in practice exams, and 215.9 hours in Power Notes. These are valid browser-event durations, not independently verified active study time.

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178.7xPart 1 attempt volume

How Note-Taking Fits Into EA Exam Practice

Learners with recorded note or Power Notes activity complete far more practice: 772.5 versus 89.3 average Part 1 attempts, 912.6 versus 139.3 in Part 2, and 704.5 versus 206.3 in Part 3. Their raw accuracy is slightly lower, consistent with heavier work on weak areas.

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4 research reports

How PassFast validates its bank

Coverage, item analysis, editorial review, and transparent performance benchmarks.

0980.1%Part 1 top quartile

The Exam Domains That Most Separate Strong Practice Performance

The top quartile exceeds the full eligible cohort in all 13 domains. The largest domain separation is Specialized Returns and Taxpayers in Part 2, where 62.7% community accuracy compares with 83% for the top cohort.

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1136Below 40% questions

How We Use Candidate Data to Review Practice Questions

638 current questions have at least 30 active learners and 100 attempts. Of those, 36 fall below 40% accuracy, 222 fall between 40% and 54.9%, and 15 reach 85% or higher. Difficulty is a review signal, not a quality verdict.

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122,534Part 1 active questions

What the PassFast Question Bank Covers

The active bank contains 6,167 question IDs: 2,534 in Part 1, 2,147 in Part 2, and 1,486 in Part 3. It covers all 13 current domains and 330 subjects.

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1458.2%Below 50 observed accuracy

How Editorial Confidence Is Checked Against Candidate Evidence

Editorial confidence is not calibrated to observed question difficulty in the current bank. Well-sampled questions marked 100 confidence average 57.6% observed accuracy, compared with 58.2% below 50 confidence and 61% in the 50-74.9 band. Most active questions are marked 100.

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2 research reports

How readiness changes

Annual candidate trends and careful validation of Passboard readiness signals.

1563.1%2025 Part 1

The EA Candidate Readiness Report

The stable historical pattern is stronger than a single headline trend. In 2023-2025, learner-weighted Part 1 accuracy remains near 63%, while Part 2 rises to 67.4% and Part 3 to 71.5% in smaller 2025 cohorts. The 2026 rows are year-to-date and contain only 8-15 eligible learners per part.

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1860.9%Below 50 practice accuracy

What the Passboard Readiness Score Can and Cannot Tell You

Current Passboard bands align with higher current practice accuracy and higher historical practice-exam scores, but the data is not time-ordered. Learners in the 70-79.9 band average 73.6% current practice accuracy and 57.3% across historical completed exams; the database does not contain verified real SEE outcomes.

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