I want to know what the components are not possible to upgrade from Ax 2012 to d365. I read that EP objects are not possible to upgrade from ax 2012 to Dynamics 365.
Could you please tell me is there any other objects which are not possible to do the upgrade from AX 2012 to Dynamics 365.
You can learn about the process in documentation: Code migration and upgrade home page.
Upgrading EP objects is indeed not possible, because no EP exists anymore. The whole AX is now a web application, therefore EP lost its raison d’être.