The SEE is a three-part exam that tests your knowledge of tax laws and your ability to represent taxpayers before the IRS. Each part of the exam focuses on different aspects of U.S. tax law: Part 1: Individual Taxation Part 2: Business Taxation Part 3: Representation, Practices, and Procedures You must pass all three parts within a two-year period. The exam is administered by Prometric and is available year-round.