EA Exam Changes 2026–27: PSI, Fees, Scoring & Tax Law

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.

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.

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

• 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

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

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:

Remote vs. In-Person: The Real Trade-off

The 2026–2027 Exam Calendar: Key Dates for Planning

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.

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.

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:

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.

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:

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

The Bottom Line: Your Retake Action Plan

If you're retaking in the 2026–2027 cycle:

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