• EA
  • EA Exam Moving to PSI in 2026: What Changes

    Updated May 1, 2026 by Vicky Sarin

    EA Exam Moving to PSI

    The EA exam moves to PSI Services LLC from 1 July 2026, replacing Prometric as the IRS exam administrator. U.S. candidates can test at PSI test centres or via remote online proctoring from 1 July 2026. International candidates (India, UAE, UK, Australia, etc.) test via remote online proctoring only, with full availability rolling out from 1 September 2026 (Fall 2026). The fee is set at $317 per part ($951 total for all three parts) — $66 IRS user fee plus $251 PSI contractor fee per part — and scheduling opens 1 May 2026.

    ⚡ Key Takeaways: EA Exam PSI Transition 2026

    • 🏛️ PSI Services replaces Prometric as EA exam administrator from March 1, 2026
    • 📍 Testing format — U.S. candidates can choose a PSI test centre or remote online proctoring; international candidates use remote proctoring only
    • 📅 Scheduling opens May 1, 2026; testing resumes July 1, 2026
    • 💰 Fee: $317 per part / $951 total (up from $267) — $66 IRS user fee + $251 PSI contractor fee per part; non-refundable and non-transferable
    • 🌍 U.S. testing starts 1 July 2026 at PSI test centres and via remote proctoring; international remote testing (India, UAE, UK, Australia, etc.) is expected to be fully available from 1 September 2026 (Fall 2026)
    • 📋 Exam content, format (100 MCQs, 3.5 hrs), and passing score (105) are unchanged
    • Previous Prometric pass scores remain valid — 3-year window continues unchanged
    • ⚠️ The 4-month testing blackout (March–June 2026) does not extend score expiry dates

    Last verified: April 2026 — Sources: PSI Services Press Release (Feb 10, 2026), NAEA.org, Federal Register TD 10045

    When Does the EA Exam Move to PSI?

    The EA exam officially transitions from Prometric to PSI Services LLC on March 1, 2026. This is the first change in EA exam administration since Prometric took over in 2006. PSI was awarded the contract by the IRS on February 10, 2026, as announced in the PSI press release and the IRS Enrolled Agent News page.

    Date What Happens Action Required
    Through Feb 28, 2026 Prometric administers EA exams normally Sit any remaining parts if genuinely ready
    March 1, 2026 Prometric stops — PSI contract begins No exams available worldwide
    March 1 – June 30, 2026 4-month testing blackout — no EA exams globally Study and prepare for July window
    May 1, 2026 PSI registration and scheduling opens Book your remote exam — demand will be high
    July 1, 2026 EA exam testing resumes — remote proctoring only Sit your exam from home or office
    July 1, 2026 – Feb 28, 2027 Full 2026–2027 testing window under PSI Updated exam specifications apply

    Normally the EA exam pauses for only 2 months (March–April) for annual content maintenance. This year the vendor transition extends the blackout to a full 4 months — the longest gap in EA exam history. For the complete registration process under PSI, see our Enrolled Agent registration guide.

    PSI Is Remote-Only: What This Means for EA Candidates

    🚨 Important Update: No In-Person Test Centres for the EA-SEE

    Unlike Prometric, PSI will not operate physical test centres for the Enrolled Agent exam. All EA-SEE exams from July 2026 onward will be taken via remote online proctoring — from your home or office. This applies equally to candidates in the United States, India, and all other countries.

    This is a fundamental change to how the EA exam is delivered and affects every candidate's exam-day preparation, equipment requirements, and logistics.

    What Remote-Only Means in Practice

    • No travel required — you sit the exam from a private room at home or work
    • No test centre fees, travel, or hotel costs — particularly beneficial for Indian candidates who previously needed to travel to Bangalore, Hyderabad, or Delhi
    • Same fee globally — $317 per part regardless of location; no surcharge for remote delivery
    • Equipment and environment requirements apply — see the Technical Requirements section below
    • PSI proctors monitor via webcam and screen share in real time throughout the exam

    Technical Requirements for PSI Remote Proctoring

    PSI will publish the full technical specification when scheduling opens on May 1, 2026. Based on PSI's remote proctoring standards for other federal exams, candidates should prepare:

    Requirement Details
    Room Private, quiet room — no other people present; clear desk with no papers or notes
    Computer Windows or Mac laptop/desktop with a functioning webcam and microphone
    Internet Stable broadband connection — minimum 1 Mbps upload/download recommended
    ID Government-issued photo ID (passport or national ID)
    Software PSI Secure Browser download required before exam day (available at psiexams.com)
    Environment check PSI will require a 360° room scan via webcam at check-in
    💡 Eduyush Faculty Tip: Do a full technical rehearsal before exam day. Download the PSI Secure Browser, run their system check tool, and test your webcam, microphone, and internet speed at least 48 hours before your appointment. PSI's remote system uses AI-assisted monitoring plus a live proctor — any equipment failure on exam day may forfeit your attempt and fee.

    How Is PSI Different from Prometric?

    PSI Services LLC and Prometric are both global test administration companies, but their EA delivery models differ fundamentally. Prometric used a physical test centre network; PSI is delivering the EA-SEE entirely via remote proctoring. PSI is an ETS company and administers over 28 million tests annually across 140+ countries for clients including the FAA and US Customs and Border Protection.

    Feature Prometric (Until Feb 2026) PSI (From July 2026)
    Delivery model In-person test centres Remote online proctoring only
    India testing 3 cities (Bangalore, Hyderabad, New Delhi) From home — anywhere in India
    US testing ~350 Prometric centres across the US From home — anywhere with internet
    Fee per part $267 $317
    Check-in process Palm scan + photo at centre Facial recognition + room scan via webcam
    Testing technology Fixed-form testing LOFT (Linear on the Fly Testing) — unique exam per candidate
    Scheduling platform prometric.com PSI portal (opens May 1, 2026)
    Parent company ETS (separately) ETS subsidiary
    Annual tests administered ~29,000 EA tests/year 28 million tests/year across all programs

    PSI's LOFT (Linear on the Fly Testing) technology assembles a unique exam for each candidate in real time from a validated question pool. Every version tests the same content domains at the same difficulty level, so your preparation approach is identical — but no two candidates will see the same exam. For preparation strategies that work across all LOFT-style exams, see our EA study plan strategies.

    What Changes — and What Stays the Same?

    The switch from Prometric to PSI is an administrative change — it affects how and where you sit the exam, not what is on it. Exam content, question format, duration, passing score, and scoring methodology are all unchanged. The annual content specification update (which happens every July regardless of vendor) will bring the usual tax law adjustments for the 2026–2027 cycle.

    Aspect Changes? Details
    Exam content / syllabus ❌ No Same 3 parts — Individuals, Businesses, Representation
    Question format ❌ No 100 MCQs per part (85 scored + 15 unscored pretest)
    Passing score ❌ No Scaled score of 105 (scale: 40–130)
    Exam duration ❌ No 3.5 hours per part (4 hrs total seat time including check-in)
    Score validity ❌ No 3-year rolling window from date passed
    Fee per part ✅ Yes $267 → $350 (Federal Register TD 10045, April 2026)
    Delivery method ✅ Yes In-person test centres → remote online proctoring only
    Registration platform ✅ Yes prometric.com → PSI portal (opens May 1, 2026)
    Check-in process ✅ Yes Palm scan at centre → webcam facial recognition + room scan
    Testing technology ✅ Yes Fixed-form → LOFT (unique exam per candidate)

    For a detailed breakdown of what each part covers, see our complete Enrolled Agent career and exam guide. If you are weighing whether the EA exam is manageable for your background, our analysis on EA exam difficulty provides pass rates by part and study hour benchmarks.

    Updated EA Exam Fees Under PSI (2026)

    EA exam fees are set by the IRS, not the testing vendor. A Federal Register ruling (TD 10045, April 20, 2026) reduced the IRS government user fee from $99 to $66 per part while introducing PSI's contractor fee, resulting in a combined candidate-facing fee of $350 per part — confirmed by NAEA.

    Fee Component Old (Prometric) New (PSI, from July 2026)
    IRS Government User Fee (per part) $99 $66
    Contractor Administration Fee (per part) $168 $284
    Total per part $267 $350
    Total for all 3 parts $801 $1,050
    Surcharge for remote proctoring N/A $0 — no surcharge

    Beyond exam fees, mandatory costs include a $19.75 annual PTIN and $140 Form 23 enrollment fee after passing, bringing the total mandatory cost to approximately $1,209.75. See our dedicated EA exam fees guide for a full cost table including INR conversion for Indian candidates.

    How to Take the EA Exam via Remote Proctoring (Step-by-Step)

    Since all EA exams from July 2026 are remote-only, every candidate needs to be comfortable with PSI's online proctoring system before exam day. Here is the end-to-end process from registration to receiving your result.

    1. Get your PTIN (if you don't have one) — register at the IRS PTIN portal ($19.75). Your PTIN is required before scheduling any EA exam part.
    2. Register with PSI at test-takers.psigov.us from May 1, 2026. Create a candidate account and enter your PTIN.
    3. Select remote proctoring as your testing method and choose your preferred date and time. Book early — July slots are expected to fill quickly due to pent-up blackout demand.
    4. Pay the $350 fee per part at time of scheduling. Major credit/debit cards accepted; international cards (including Indian cards) are accepted.
    5. Download PSI Secure Browser and run PSI's system compatibility check tool before your exam date. Confirm your webcam, microphone, and internet speed meet requirements.
    6. Prepare your exam environment — clear your desk, remove all notes and second screens, ensure the room is private with a closed door, and have your government-issued photo ID ready.
    7. On exam day — log in 15–30 minutes early. PSI will conduct a facial recognition check-in and a 360° webcam room scan before unlocking the exam.
    8. Receive your result immediately — pass/fail results are displayed on screen at the end of the exam. Failing candidates receive their scaled score and diagnostic feedback. Passing candidates see only "Pass."
    ⚠️ Do Not Reschedule Last-Minute: EA exam fees are non-refundable. Review PSI's cancellation and rescheduling policy at the time of booking. Failing to appear or cancelling outside the permitted window will forfeit your $350 fee entirely. Set a calendar reminder for your rescheduling deadline immediately after booking.

    What Happens to Your Passed EA Exam Scores?

    Previously passed EA exam scores carry over to PSI with no changes to the existing 3-year validity window. The IRS has confirmed that all Prometric scores remain valid and there is no need to re-sit any passed part. However, the 4-month blackout does not extend your score expiry dates — the clock kept running.

    Score Expiry Risk Assessment

    When You Passed a Part Score Expires Risk Level Recommended Action
    2024 or later 2027 or later 🟢 Low Book with PSI from May 1, 2026 — plenty of time
    Mid-2023 (Apr–Jun) Mid-2026 (Apr–Jun) 🟡 Medium Book your remaining part(s) on May 1 for the earliest July slot
    Early 2023 (Jan–Mar) Jan–Mar 2026 🔴 High / Expired Score may already be expired — contact IRS Office of Enrollment immediately
    During blackout window (Mar–Jun 2023) Mar–Jun 2026 🔴 Critical — expired during blackout Contact IRS immediately: (855) 472-5540 or SEE@irs.gov

    To avoid common registration and score management errors, read our guide on 8 mistakes to avoid during EA preparation.

    Should You Rush to Test Before February 28 or Wait for PSI?

    The February 28 Prometric cutoff has already passed as of the time of this update (April 2026). If you did not sit before February 28, the next opportunity is July 1, 2026 through PSI's remote proctoring system. Use the blackout window to prepare.

    If you have a score that is due to expire before July 2026, contact the IRS Office of Enrollment at (855) 472-5540 or SEE@irs.gov to discuss your options. The IRS has the discretion to grant accommodations in exceptional circumstances.

    How to Use the March–June Blackout to Prepare

    With testing resuming July 1, candidates now have a defined window to prepare before sitting. Candidates who study 12–15 hours per week from now through June can realistically pass all 3 parts in the July–October 2026 window. Divide preparation into four phases:

    📅 4-Phase Blackout Study Plan

    Phase 1 — April/May: Deep Content Study
    Focus on your first part (most candidates start with Part 1: Individuals). Complete a full read-through of study material. Master filing status, income inclusions/exclusions, credits, and deductions. Target 70%+ on practice MCQs before moving to Phase 2.

    Phase 2 — May: Register + Active Practice
    Register with PSI on May 1 when scheduling opens — book your July slot immediately. Run your first full-length timed practice exam. Identify weak content domains and create targeted flashcard sets. Aim for 75%+.

    Phase 3 — June: Intensify + Mock Exams
    Take 2–3 more timed practice exams under exam conditions. Review every incorrect answer. Continue drilling until you consistently score 80%+. Set up and test your remote proctoring environment.

    Phase 4 — 1 Week Before Exam: Final Review + Logistics
    Light review only — no new material. Confirm PSI appointment, download PSI Secure Browser, run compatibility check, prepare ID and exam room. Get 7–8 hours sleep the night before.

    Best Study Resources for the Blackout Window

    The most efficient way to use the blackout period is with an adaptive prep course that shows you exactly when you're ready — rather than studying everything equally. The Eduyush Surgent EA Review Course uses ReadySCORE™ technology to tell you precisely when you're exam-ready, saving 100+ study hours compared to linear courses.

    • 2,500+ practice questions across all 3 parts
    • ReadySCORE™ — AI-driven exam-readiness predictor
    • Adaptive learning that focuses on your weak areas
    • Unlimited access until you pass (all 3 parts included)
    • Available from ₹12,168 through Eduyush — up to 53% off US pricing

    For detailed week-by-week schedules, see our enrolled agent study plan strategies guide. For course comparisons, see our best enrolled agent courses comparison. For course FAQs, see our Enrolled Agent course FAQs.

    Frequently Asked Questions: EA Exam PSI Transition

    Will my existing Prometric appointment still work after February 28?

    No. All Prometric EA exam appointments after February 28, 2026 were automatically cancelled when Prometric ceased operations. You must rebook through PSI's platform when registration opens on May 1, 2026. Testing resumes July 1, 2026 via remote proctoring only. Contact Prometric regarding any refund for a cancelled appointment.

    Is the EA exam now completely online — no test centres at all?

    Yes. PSI is delivering the EA-SEE via remote online proctoring only — there are no in-person test centres for this exam. This applies to all candidates globally, including the US and India. You sit the exam from a private room at home or work, monitored by a PSI proctor via webcam. No travel is required.

    What are the EA exam fees under PSI in 2026?

    The EA exam fee under PSI is $350 per part, totalling $1,050 for all three parts. This is an increase from the previous $267/part (Prometric era). The fee comprises a $66 IRS government user fee (reduced from $99 via Federal Register TD 10045, April 2026) and a $284 PSI contractor fee. There is no extra charge for remote proctoring.

    Can I take all 3 EA parts in one testing window under PSI?

    Yes. Under PSI you can sit each part up to 4 times per testing window (July 1 – February 28). Many candidates complete all 3 parts within a single window. With the blackout giving you a focused study period, you could realistically pass all 3 parts by February 2027. See our EA study plan strategies for a timeline.

    Do I need to re-register my PTIN for PSI?

    No. Your PTIN (Preparer Tax Identification Number) is issued by the IRS — it is not tied to Prometric or PSI. Your existing PTIN remains valid. You will use the same PTIN when creating your account on PSI's scheduling platform. Ensure your PTIN is currently active and renewed; annual renewal ($19.75) is due by December 31 each year.

    What is LOFT testing and does it affect my preparation?

    LOFT (Linear on the Fly Testing) means PSI assembles a unique exam for each candidate in real time from a validated question pool. No two exams are identical, but all versions test the same content specifications at the same difficulty level. Your preparation approach is unchanged — study all content domains thoroughly, as you cannot predict which specific questions you will receive.

    What happens after I pass all 3 parts under PSI?

    The post-exam process is unchanged: pass all 3 parts, clear an IRS background check, and submit Form 23 with a $140 fee. Your EA credential is issued by the IRS and is not affected by which vendor administered your exam. See our Enrolled Agent renewal guide for ongoing CPE requirements.

    What if my internet drops during the remote EA exam?

    PSI's protocols for internet disruption during a remote exam will be published when scheduling opens on May 1, 2026. Generally, remote proctoring providers allow brief reconnection windows for genuine outages and can reschedule if the disruption is outside your control. To minimise risk, use a wired ethernet connection rather than Wi-Fi where possible, and avoid scheduling during peak internet usage hours in your area.

     

    Your Action Plan: What to Do Right Now (April 2026)

    1. Check your PTIN status — log in to the IRS PTIN portal and confirm it is active and up to date.
    2. Check your score expiry dates — log in to your Prometric account to download your score reports before access ends. Note the exact pass date for each part you've cleared.
    3. Start or continue preparing — use the May–June window to study intensively. The Surgent EA course via Eduyush (from ₹12,168) includes all 3 parts with until-you-pass access.
    4. Set a reminder for May 1 — PSI scheduling opens May 1, 2026. Book your July slot immediately that morning. Pent-up demand from the 4-month blackout is expected to fill early slots fast.
    5. Prepare your exam environment now — identify your exam room, check your webcam and internet, and clear your desk. Test your setup before exam day.
    6. Review the complete EA journey — our How to Become an Enrolled Agent in 2026 pillar guide covers every step from eligibility through certification and renewal.

    Questions specific to your situation? See our complete IRS Enrolled Agent certification guide or contact our faculty team directly.

    Researched and written by Vicky Sarin, CA — Founder, Eduyush & Authorised Surgent Partner

    Vicky is a Chartered Accountant with 25+ years of experience in professional accounting education and an INSEAD alumnus. As founder of Eduyush and an authorised Surgent partner, he has guided thousands of EA, CPA, CMA, and ACCA candidates across India, the Middle East, and Southeast Asia.

    Connect with Vicky on LinkedIn  |  Last verified: April 2026  |  Next review: October 2026

    Accuracy note: EA exam administration details and fees are set by the IRS and updated periodically. This page was last verified in April 2026 against PSI Services' official press release (Feb 10, 2026), Federal Register TD 10045, and NAEA.org. Always confirm details at the PSI scheduling portal when booking.


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    Questions? Answers.

    How do I become an Enrolled Agent?

    To become an Enrolled Agent, you must:

    • Pass the Special Enrollment Examination (SEE), which is a three-part exam covering:
    • Alternatively, if you have experience working for the IRS (at least five years in a relevant tax position), you may qualify without the exam.
    • Apply for enrollment by submitting Form 23, “Application for Enrollment to Practice Before the IRS,” and undergo a background check to ensure you comply with tax laws.
    What is the Special Enrollment Examination (SEE)?

    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.

    How do I renew my Enrolled Agent status?

    To renew your EA status, you need to:

    • Complete Form 8554, “Application for Renewal of Enrollment to Practice Before the IRS,” and submit it before the expiration of your current enrollment cycle.
    • Confirm you have met your CPE requirements for the three-year period.
    • Pay the renewal fee (currently $140 as of 2024).

    Your renewal period is based on the last digit of your Social Security Number:

    • 0, 1, 2, 3: Renew by January 31 of years divisible by 3 (e.g., 2026, 2029).
    • 4, 5, 6: Renew by January 31 of the year following those divisible by 3.
    • 7, 8, 9: Renew by January 31 two years after the year divisible by 3.
    Can I lose my Enrolled Agent status?

    Yes, an EA can lose their status for various reasons, including:

    • Failure to meet CPE requirements.
    • Failure to renew your enrollment by submitting Form 8554.
    • Unethical behavior or violations of IRS regulations (e.g., tax fraud, negligence).

    If you lose your status, you will need to reapply and, in some cases, retake the SEE to regain your credentials.

    How can I track my CPE hours?

    It’s important to track your CPE hours to ensure you meet the requirements. Many IRS-approved providersautomatically track your hours and issue certificates for each course. You should:

    • Keep a record of completion certificates from each CPE course.
    • Use a spreadsheet or online tracking tool to log your hours and ensure you meet the yearly 16-hour minimum.

    Some CPE providers offer dashboards that allow you to track your completed courses and hours in real time.

    What is the difference between an EA and a CPA?

    While both EAs and CPAs can represent clients before the IRS, there are key differences:

    • EAs specialize in tax and have unlimited practice rights to represent taxpayers before the IRS in tax matters.
    • CPAs can offer a broader range of services, including auditing, accounting, and financial planning. However, their ability to represent clients before the IRS in tax matters is typically limited to those for whom they have prepared tax returns or provided other services.

    EAs are generally seen as tax experts, while CPAs have a more generalized accounting background.

    What is Form 23, and when do I need to file it?

    Form 23 is the “Application for Enrollment to Practice Before the IRS.” You file this form:

    • After you pass all three parts of the SEE, or
    • If you qualify based on prior IRS work experience (at least five years in a relevant position).

    Filing Form 23 is the final step in becoming an Enrolled Agent. You must also pass a background check and pay the initial enrollment fee.

    How long does the EA enrollment process take?
    • After passing the SEE, you must submit Form 23.
    • The IRS will conduct a background check to ensure you have complied with U.S. tax laws.
    • The approval process typically takes 60-90 days, depending on the completeness of your application and the IRS's review workload.
    Where can i read detailed guidelines for specific areas?

    We have addressed most of the EA questions in our blogs. Refer to these blogs

    Resources to pass the EA Exams