1. Practices and Procedures - 26 questions
1.1 Practice before the IRS
1.2 Requirements for Enrolled Agents
1.3 Sanctionable acts
1.4 Rules and penalties

2. Representation Before the IRS - 25 questions
2.1 Power of attorney
2.2 Building the taxpayer case - preliminary work
2.3 Taxpayer financial situation
2.4 Supporting documentation
2.5 Legal authority and references
2.6 Related issues

3. Specific Areas of Representation - 20 questions
3.1 Representing a taxpayer in the collection process
3.2 Penalties and/or interest abatement
3.3 Representing a taxpayer in audits/examinations
3.4 Representing a taxpayer before appeals

4. Filing Process - 14 questions
4.1 Accuracy
4.2 Record maintenance
4.3 Electronic filing