EA Exam Changes 2026–27: PSI, Fees, Scoring & Tax Law
80–90% of exam content is unchanged from 2025–2026. The real changes are vendor (PSI), fee (+$50), scoring scale (200–800), and 2025 tax law (OBBBA updates). Retakers do NOT need to start over — update threshold amounts and new tax credits only.
- ✓PSI replaces Prometric; exam now 200–800 scale with mandatory breaks at Q34 and Q67 (not Q50)
- ✓Part 1 retakers must update 2025 tax thresholds (standard deduction, IRA limits, credit phaseouts, AMT exemptions)
- ✓Failed candidates now receive topic-level diagnostic reports — use them to target weak domains
- ✓Passed parts remain valid for 3 years from pass date (permanently codified — no longer COVID-era temporary)
- ✓Remote proctoring available July 1 (US) and Sept 1, 2026 (international); no pen/paper allowed in remote sessions
The 7 Things That Actually Changed in 2026–2027
The IRS, PSI, and Surgent have confirmed these are the genuine changes. Everything else — the three-part structure, 100 MCQs, 3.5 hours, core content domains — stays the same.
1. Vendor Change: Prometric to PSI Services
The IRS transferred EA exam administration from Prometric to PSI on July 1, 2026. This means you must now book through PSI's system, not Prometric. Existing Prometric score reports remain valid — they do not expire. If you have passed parts from the 2025–2026 cycle, your scores count. You do not retake those parts.
2. Exam Fee Increase: $50 More Per Part
Each exam part now costs $317 instead of $267. For candidates taking all three parts, the total exam investment rises from $801 to $951. Budget this increase if you are planning retakes or if you failed and are sitting again.
3. Scoring Scale: Now 200–800 (Previously 40–130)
The raw score scale has been replaced with a 200–800 scaled score. The passing score is 500. This change is purely reporting — it does not change what you need to know. Candidate confusion here is normal: the old "105 out of 130" system feels intuitive; the new "500 out of 800" is harder to anchor. Know that a 500 today is equivalent to a 105 on the old scale.
Scaled scores account for test difficulty variations across testing windows. A score of 500 on your exam reflects the same level of competence whether you took it in July or February.
4. Exam Break Structure: Two Breaks Instead of One
Under Prometric (2025–2026), you had one 15-minute break after question 50. PSI's format gives you two 10-minute breaks: one after Q34 and one after Q67. Total seat time remains 4 hours (210 minutes testing + 20 minutes breaks). This smaller, more frequent break structure may affect your pacing strategy — practice it in Surgent's mock exams before exam day.
5. Remote Proctoring Now Available
For the first time, EA candidates can sit the exam remotely (online proctored) instead of traveling to a testing center. Remote proctoring launches July 1, 2026 for US-based candidates and September 1, 2026 for international candidates. This is a major accessibility improvement, especially for those more than 50 miles from a PSI center.
6. Passed Parts Valid for 3 Years — Permanently
Under Prometric, the 3-year validity window was a COVID-era temporary measure. PSI has permanently codified this: passed parts remain valid for exactly 3 years from your pass date. No more anxiety about expiration dates changing. If you passed Part 1 in September 2025, you have until September 2028 to pass Parts 2 and 3.
The 3-year clock starts from your pass date, NOT from the vendor transition date. Candidates mid-process do not lose credits because of the PSI changeover.
7. 2025 Tax Law Now Tested (Including OBBBA Changes)
The 2026–2027 testing window is the first to fully test 2025 tax law. Key changes from the Outbound Business Base Erosion and Antiabuse Act (OBBBA) and other 2025 legislation are now fair game, especially in Part 1. This is the most significant content change — not necessarily because the rules are harder, but because specific dollar amounts and thresholds differ.
What Did NOT Change: What You Can Skip Reviewing
Most EA questions test evergreen tax concepts — filing status, passive activity rules, entity taxation, Circular 230 ethics. These do not change year to year. Retakers can safely skip 60–70% of their previous study material.
- ●Three-part structure — Part 1 (Individuals), Part 2 (Businesses), Part 3 (Representation)
- ●100 MCQs per part — 85 scored, 15 experimental (unscored)
- ●3.5 hours (210 minutes) per part — testing time unchanged
- ●Core IRS content outlines — major tax topics remain stable
- ●Fundamental tax concepts — AMT, passive activity loss, S corp basis, Circular 230 rules
Part 1 (Individuals): What's Different for Retakers
Part 1 has the most significant changes because dollar amounts and phaseout thresholds are inflation-adjusted annually. If you failed Part 1 by a small margin in 2025–2026, updating these numbers alone may push you to a pass in 2026–2027.
Updated 2025 Tax Thresholds
| Item | 2024 Tax Law (Old) | 2025 Tax Law (New) |
|---|---|---|
| Standard Deduction (Single) | $13,850 | $14,600 |
| Standard Deduction (MFJ) | $27,700 | $29,200 |
| Traditional IRA Contribution Limit | $7,000 ($8,000 age 50+) | $7,500 ($8,500 age 50+) |
| AMT Exemption (Single) | $85,900 | $91,000 |
| Long-term Cap Gains: 15% bracket cutoff (MFJ) | $89,250 | $94,375 |
Don't memorize thresholds; understand the logic. The exam tests whether you know HOW to apply a threshold rule, not whether you recall the exact 2025 amount. If you understand "MFJ standard deduction is roughly 2x single," you can solve threshold questions even if the amounts shift slightly.
New/Modified Credits for 2025
Review the phaseout ranges for the Child Tax Credit, Child and Dependent Care Credit, and Earned Income Tax Credit. The OBBBA law updated some credit calculations and phaseout starting points. Focus on:
- •Child Tax Credit (CTC) phaseout thresholds
- •Earned Income Credit (EITC) income limits and phase-in rates
- •American Opportunity Credit modified AGI phaseout
Digital Assets & Cryptocurrency (Expanded Coverage)
Part 1 now explicitly includes digital assets and cryptocurrency within the income and assets domain (~20% of Part 1 questions). Review:
- •When crypto is taxable (purchase vs. receipt vs. staking)
- •Capital gains/losses on crypto disposal
- •Wash sale rules as applied to digital assets
Part 2 (Businesses): Minimal Content Changes
Part 2 content is largely stable. The key updates are minor adjustments to entity tax rates (if any changed) and depreciation rules. Most changes are threshold-related (Section 179 expensing limits for 2025). If you failed Part 2, do NOT relearn entity taxation — focus on:
- •Updated Section 179 expensing limits (2025)
- •Any changes to bonus depreciation rules
- •Revisit S corp basis and loss limitation questions using new thresholds
Part 3 (Representation, Practices & Procedures): Almost Unchanged
Part 3 is the most stable section. Circular 230 and IRS procedures do not change annually. If you failed Part 3, review:
- •Any Circular 230 amendments issued after Dec 31, 2024
- •IRS procedure updates (Form 911 Taxpayer Advocate request rules, etc.)
- •Otherwise: your old Part 3 notes are still valid
The New PSI Scoring Report: How to Use It for Your Retake
Under Prometric, a failing score told you the raw score only. PSI now provides topic-level diagnostic data when you fail a part. This is a game-changer for retake strategy.
What You'll See in Your PSI Fail Report
- ✓Scaled score (200–800; passing is 500)
- ✓Performance by content domain — see which sections (e.g., "Income Exclusions," "Entity Formation," "Circular 230") you scored lowest in
- ✓Relative strength indicators — know exactly which topics cost you points
Before 2026, many retakers studied "everything again" after failing. The PSI report eliminates this waste. A candidate who scores 480 (20 points below pass) and learns their weak spot is "Depreciation and Section 179" can now focus 50% of retake study on that domain only.
Remote Proctoring in 2026: Should You Use It?
Remote proctoring is available starting July 1 (US) and September 1 (international, 2026). It's not mandatory — you can still test at physical PSI centers. Here's what you need to know:
The Pen & Paper Problem
Remote proctored exams do NOT allow physical pen and paper. Instead, you get a digital notepad built into the PSI platform. This is a significant change:
- •Part 1 (Individuals): Good enough for most work
- •Part 3 (Representation): Minimal math; digital notepad sufficient
- •Quick tax calculations and checklists
- •Part 2 (Businesses): Complex entity calcs requiring columns/formatting
- •S corp basis step-ups and loss calculations
- •Depreciation tables with multiple assets
Remote vs. In-Person: The Real Trade-off
- •50+ miles from a PSI center
- •Taking Part 1 or Part 3 only
- •Prefer familiar home environment
- •Confident with digital math tools
- •Taking Part 2 as next part
- •Need physical scratch paper for math
- •Prefer traditional testing environment
- •Want zero tech surprises on exam day
PSI remote proctoring is proctored (monitored live by a human), not unproctored. You cannot use notes, textbooks, or any external resources. Your desk must be clear, camera on, and proctor has full visibility. Remote does NOT mean easier — it means accessible.
The 2026–2027 Exam Calendar: Key Dates for Planning
2026–2027 EA Exam Testing Window
Do You Need New Study Materials for 2026–2027?
This is the question every retaker and new candidate is asking right now. The answer depends entirely on your situation — not on which cycle you're in.
| Your Situation | Need New Materials? | What to Do |
|---|---|---|
| Passed a part in 2025–2026 | No | Your score is valid for 3 years. Move to the next part. |
| Failed a part by fewer than 20 points | Probably not | Update threshold amounts only. Use PSI report to target weak domains. |
| Using 2024 or older printed books | Yes | 2025 tax law thresholds are different. Old books will have wrong dollar amounts. |
| Using active Surgent or Gleim subscription | Usually no | Both update automatically. Check your LMS for "2026–2027 update" confirmation. |
| Starting from scratch in 2026 | Yes | Buy current-cycle materials only. Do not use anything published before 2025. |
Which EA Review Course Updates Tax Law the Fastest?
Every major provider updates for the new testing cycle, but the speed and depth of updates — and what happens automatically for existing subscribers — varies.
| Provider | 2026–2027 Content Updated | Auto-Updates for Subscribers | Retaker Diagnostic Tool |
|---|---|---|---|
| Surgent (via Eduyush) | ✓ Confirmed | ✓ Yes | ✓ ReadyScore + A.S.A.P. |
| Gleim | ✓ Confirmed | ✓ Yes | Basic performance review |
| Hock/PassKey | ✓ Confirmed | Partial (check LMS) | Not available |
For retakers, the most important differentiator is not whether a provider is updated — all major providers are. The differentiator is whether the course has a diagnostic tool that tells you what to study next. Surgent's ReadyScore is the only EA prep tool that assesses your current knowledge, predicts readiness by domain, and routes your study to weak areas automatically. For a retaker who failed by a small margin, this replaces guesswork with precision.
How Surgent's Adaptive Platform Helps You Target 2026–2027 Changes
Surgent EA Review (available through Eduyush) is purpose-built for the PSI era and includes tools specifically designed for retakes and targeted updating:
ReadyScore Diagnostic Assessment
When you start or retake a part, Surgent's ReadyScore assesses your current knowledge across all domains. This means you can:
- 1Identify weak areas before full study — if ReadyScore shows 65% on Part 1 thresholds, start there
- 2Skip sections you already know — retakers often waste time reviewing mastered content
- 3Track progress week-by-week — watch your scores improve as you update 2025 tax law
Adaptive Learning (A.S.A.P. Algorithm)
Surgent's Adaptive Study Algorithm for Progress (A.S.A.P.) serves you more questions in your weak domains. For a Part 1 retaker focusing on updated credits and thresholds, this means more practice questions on those exact topics — not filler material.
AI Study Prompts: Use These with Claude or Any AI Assistant
Open Surgent, identify your weak domain from the ReadyScore, then paste the relevant prompt below into Claude. The prompts are designed to produce explanations you cannot get from re-reading a textbook.
"I'm retaking EA Part 1 for 2025 tax law. I got this question wrong: [paste question]. Explain the underlying rule, cite the IRC section, show me why each wrong answer is wrong, and give me one memory rule I can use on exam day."
"I'm studying EA Part 2 and my weak area is [topic from ReadyScore — e.g. S corp basis]. Walk me through a step-by-step numerical example using 2025 tax law. Cite the IRC section. Then give me one exam trap — a fact pattern that looks like [topic] but has a different answer."
"Write a Circular 230 ethics scenario testing [specific section, e.g. §10.29 conflicts of interest or §10.34 tax return positions]. Include the fact pattern, the correct EA action, and the consequence if the EA gets it wrong. Use exam-style language: specific, no hedging."
For Retakers Specifically: Your Realistic Re-Study Timeline
You don't need to re-study everything. Here's a smart retake plan based on which part you're retaking:
Part 1 Retake: 40–50 Hours (Down from 100)
- •Week 1: Use ReadyScore to identify weak domains (10 hrs)
- •Weeks 2–3: Deep-dive weak areas only; skip strong sections (20 hrs)
- •Weeks 4–5: Mixed practice exams + topic drills (15 hrs)
- •Week 6: Final mock + review (5 hrs)
Part 2 Retake: 50–60 Hours (Down from 100)
- •Week 1: ReadyScore + foundation review (10 hrs)
- •Weeks 2–4: Weak entity types only (S corp, depreciation, partnership); skip mastered areas (30 hrs)
- •Weeks 5–6: Timed practice + calculations drill (15 hrs)
- •Week 7: Final exam simulation (5 hrs)
Part 3 Retake: 30–40 Hours (Down from 80)
- •Week 1: Circular 230 rules refresh; ReadyScore (8 hrs)
- •Weeks 2–3: Topic-specific MCQ drills (20 hrs)
- •Weeks 4–5: Full-length practice exams (10 hrs)
Community Verdict: You Don't Need to Start Over
From Eduyush alumni, the collective wisdom is clear:
"Most EA exam questions are evergreen and do not change year to year. The changes are concentrated in dollar thresholds and inflation adjustments. You do NOT need to relearn foundational concepts."
— Experienced EA community consensus
Retakers who failed by small margins (480–495 out of 500) report that updating thresholds and using Surgent's diagnostic tools to retake in 4–6 weeks is realistic and achievable. The PSI transition did NOT reset your progress — it standardized the test platform.
Frequently Asked Questions
Yes, absolutely. Scores from 2025–2026 (Prometric) remain valid and carry forward to 2026–2027 (PSI). You have 3 years from your pass date, measured from when you originally passed, not from the vendor transition date.
Update 2025 tax thresholds (standard deduction, IRA limits, AMT, credit phaseouts), review any new credits or modifications in OBBBA, and study the expanded crypto/digital assets section. You do NOT need to relearn filing status, passive activity loss rules, or other evergreen concepts. Target 40–50 hours of smart retake study.
In-person is safer for Part 2 because of complex entity calculations. The digital notepad works for simple math but struggles with multi-line basis calculations and depreciation tables. If you must test remote, practice Part 2 math on Surgent's digital notepad first — get comfortable with it before exam day.
Yes. Instead of guessing which topics hurt you, the PSI report shows exactly which domains underperformed. If it says you scored 35% on "Circular 230 Ethics" but 75% on "Representation Procedures," your next 40 hours of study should focus heavily on ethics, not general review.
Yes, Surgent is fully updated for 2025 tax law and the PSI exam structure. All content covers the new fee ($317), scoring scale (200–800), breaks (Q34 & Q67), and thresholds. ReadyScore includes 2025 law updates, and the adaptive engine prioritizes weak domains for retakers.
The Bottom Line: Your Retake Action Plan
If you're retaking in the 2026–2027 cycle:
- ✓Request your PSI fail report and map weak domains
- ✓Use Surgent ReadyScore to confirm weak areas (10–15 min assessment)
- ✓Deep-dive weak domains only (40–60 hours, not 100)
- ✓Use Claude + Surgent for scenario drills and explanation (10 min/wrong answer)
- ✓Practice Part 2 on in-person centers; Part 1/3 can be remote (digital notepad is fine)
- ✓Book your retake for Sept–Oct 2026 (remote opens Sept 1) or stay in-center (open July 1)
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