Exam Comparison
CPA REG vs SEE Part 1
Comparing the CPA Exam, Regulation (REG) and the IRS Special Enrollment Examination, Part 1: Individuals. Both fall under Finance & Accounting.
The Bottom Line
If your career is tax, the EA is the faster, cheaper credential with unlimited IRS representation rights and no degree requirement. The CPA is the broader and more prestigious license, required for audit and attestation, but demands 150 credit hours and a state license. Tax-focused careers genuinely do not need the CPA.
CPA REG vs SEE Part 1: At a Glance
| Detail | CPA REG | SEE Part 1 |
|---|---|---|
| Full Name | CPA Exam, Regulation (REG) | IRS Special Enrollment Examination, Part 1: Individuals |
| Governing Body | AICPA / NASBA | IRS / Prometric |
| Number of Questions | 76 | 100 |
| Time Limit | 4 hours | 3.5 hours |
| Passing Score | 75 (scaled) | 105 (scaled out of 130) |
| Exam Fee | $238.15 USD (NASBA; varies by jurisdiction) | $206 |
| Category | Finance & Accounting | Finance & Accounting |
| C3RT App | CPA REG Exam Prep 2026 | SEE Enrolled Agent Prep 2026 |
Content Areas Compared
CPA REG Domains
- Ethics, Professional Responsibilities and Federal Tax Procedures(10–20%)
- Business Law(8–16%)
- Federal Taxation of Property Transactions(12–22%)
- Federal Taxation of Individuals(15–25%)
- Federal Taxation of Entities(28–38%)
SEE Part 1 Domains
- Preliminary Work and Taxpayer Data(16%)
- Income and Assets(21%)
- Deductions and Credits(20%)
- Taxation(14%)
- Advising the Individual Taxpayer(11%)
- Specialized Returns for Individuals(8%)
- Practices and Procedures(10%)
Frequently Asked Questions
What is the difference between CPA REG and SEE Part 1?
SEE Part 1 (Individuals) is one of three IRS Special Enrollment Examination parts leading to the Enrolled Agent credential, a federal, tax-specialist designation with unlimited rights to represent taxpayers before the IRS and no education prerequisite. CPA REG is one of four CPA exam sections, covering taxation plus business law and ethics, inside a state-issued license that requires roughly 150 college credit hours and experience under a licensed CPA. The EA is deep and narrow (tax only); the CPA is broad (audit, attest, financial reporting) with the tax content compressed into REG.
Can I take both the CPA REG and the SEE Part 1?
Plenty of tax CPAs also hold the EA, the overlap in study material is large (REG and the SEE share substantial tax law content), and the EA adds explicit IRS-representation branding. If you already have the CPA, the EA is mostly redundant legally but cheap to add; if you have the EA, add the CPA only when audit or corporate roles demand it.
Which should I take first, CPA REG or SEE Part 1?
Decide by destination. Tax preparation, representation, or running a tax practice: take the SEE, all three parts are commonly finished within a year while working. Public accounting, audit, controller/CFO track, or Big Four: the CPA is non-negotiable and REG is just one section of it. A useful hybrid: EA first for immediate tax credibility and billing power, CPA later if your role broadens.
Does C3RT cover both the CPA REG and the SEE Part 1?
Yes. The CPA REG is covered by CPA REG Exam Prep 2026 and the SEE Part 1 is covered by SEE Enrolled Agent Prep 2026, both available on iOS and Mac.
The CPA Exam, Regulation (REG) (CPA REG) is administered by AICPA / NASBA. The IRS Special Enrollment Examination, Part 1: Individuals (SEE Part 1) 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 1
IRS Special Enrollment Examination, Part 1: Individuals
IRS / Prometric
Full SEE Part 1 Guide →