EA Remote Proctoring Guide 2026: PSI Rules & Setup
PSI remote proctoring for the EA exam lets you test from home via webcam, live proctor monitoring, and a secure browser. You need a quiet private room, a laptop with camera and microphone, and a 3+ Mbps connection. The main adjustment from in-person: no scratch paper — you get an on-screen digital notepad instead. Domestic candidates can test from July 1, 2026; international candidates from September 1, 2026.
- ✓Remote and in-person are equally valid — the credential's value is identical. Choose based on your location, study style, and which exam part you're sitting.
- ✓You cannot use physical scratch paper in remote proctoring; an electronic whiteboard is provided and erased at session end.
- ✓PSI Secure Browser closes all prohibited applications automatically — install it 2 weeks before exam day, not the morning of.
- ✓International candidates (India, Australia, UK, anywhere) can now test remotely — no US travel required.
- ✓Most candidates adapt to the digital notepad within 10–15 practice questions. Anxiety about it is real but not exam-day-threatening with preparation.
What Is the EA Exam and Who Is PSI?
The Enrolled Agent (EA) credential is issued by the Internal Revenue Service (IRS). It is the highest credential the IRS awards to tax professionals, authorising holders to represent taxpayers in audits, collections, appeals, and any matter before the IRS. There are no educational prerequisites — anyone can sit the exam, anywhere in the world.
In February 2026, the IRS awarded the exam delivery contract to PSI Services — a global testing company with 80 years of federal credentialing experience, responsible for over 28 million tests annually. PSI now manages everything: scheduling, proctoring, scoring, and candidate support. The full EA exam overview and format guide explains the credential structure for those new to the designation.
Should You Choose Remote or In-Person for the EA Exam?
This is the first decision every EA candidate faces in 2026. Both options are available to domestic (US) candidates. International candidates have no in-person option — remote is the only route. Here is how to decide based on your situation.
| Candidate Situation | Best Choice | Reason |
|---|---|---|
| Working parent or caregiver | Remote | No commute or childcare logistics; test during school hours |
| Lives 100+ miles from a PSI centre | Remote | Travel and lodging cost exceeds any tech-setup anxiety |
| Strong note-taker who relies on working calculations by hand | In-person | Physical scratch paper provided; less adjustment needed |
| Sitting Part 2 (Business Taxation) | In-person preferred | Part 2 involves heavy calculation; physical paper speeds through-put |
| Sitting Part 3 (Representation) | Remote | Part 3 is conceptual/procedural; scratch paper need is minimal |
| International candidate (India, Australia, UK, etc.) | Remote (only option) | No in-person PSI centres outside the US |
| Tech-averse or using a corporate computer | In-person | No software to install; proctor handles everything |
Curious how different professionals structure their overall approach? The guide on how different professionals prepare for the EA exam covers working parents, seasonal tax workers, Indian accountants, and career-break returners in detail.
My Recommendation Based on Your Situation
- •You are outside the US
- •The nearest centre is 100+ miles away
- •You want full schedule flexibility (evenings, early mornings)
- •You are sitting Part 1 or Part 3
- •You have practised on a digital notepad for 3+ weeks
- •You depend on writing calculations by hand
- •You are sitting Part 2 (Business Taxation)
- •Your home internet is unstable or shared
- •You are on a corporate device with restricted admin rights
- •You perform better with structured exam-hall conditions
Part 1 (Individuals): Either works well. Remote is popular because conceptual questions don't need heavy calculations. Part 2 (Businesses): In-person preferred by most experienced candidates — entity calculations benefit from scratch paper. Part 3 (Representation): Remote is ideal — the content is procedure and rule-based; paper notes add little advantage.
The Digital Notepad: Real Anxiety, Manageable Solution
This is the number one concern in EA candidate communities. Remote proctoring eliminates physical scratch paper. Instead, PSI provides an on-screen electronic whiteboard built into the testing interface. You can type or draw notes, run calculations, and organise your thinking — but these are wiped when the session closes. You cannot copy or remove any notes.
The digital notepad is functional. The anxiety candidates feel is almost always worse than the reality. Most candidates adapt within 10–15 practice questions. The adjustment is a training problem, not a capability problem. If you spend three weeks of prep answering questions without touching a pen, the digital notepad will feel normal by exam day.
Most modern EA review providers now include digital scratchpad simulations in their practice platforms. Surgent's EA mock exams replicate the PSI test interface closely, including the on-screen notepad, so candidates adapt before exam day — not during it. If you're training with a course that only provides print PDFs and no in-browser practice, that is the real disadvantage.
For Part 2, where business calculations are heavier, the advice from the best study strategies guide is consistent: practise entity and depreciation calculations on screen throughout your study period, not just in the final week.
What EA Candidates on Forums and Communities Say About Remote Proctoring
Eduyush has been tracking EA candidate discussions since the PSI transition. Here is what the community consensus actually looks like — the positives, the frustrations, and what experienced test-takers wish they had known.
Students worried about whether they have the academic background to pass should read this honest analysis of whether average students can pass the EA exam — the short answer is yes, consistently, with the right structure.
Technical Requirements: What Must Work on Exam Day
PSI provides either a Secure Browser (Windows/Mac/Linux) or a Chrome Extension (Chromebook users). Both are free. Your machine must meet minimum spec — below this, the proctoring platform will either refuse to launch or drop mid-exam.
| Requirement | Minimum | Recommended |
|---|---|---|
| Operating System | Windows 10 (64-bit), macOS Sonoma, Ubuntu 22.04 LTS | Windows 11 (64-bit), macOS Sequoia |
| RAM | 8 GB | 16 GB |
| Internet Speed | 0.75 Mbps minimum | 3+ Mbps both upload and download |
| Webcam | Built-in laptop webcam | External adjustable webcam capable of 360° room scan |
| Microphone | Built-in, functional, wired preferred | USB wired mic — no Bluetooth, no headsets |
| Screen Resolution | 1024 × 768 | 1920 × 1080 (set this manually before launch) |
| Monitors | One only | Disconnect and disable all secondary monitors |
Do not test on a corporate computer. Employer IT firewalls, VPNs, and managed security policies block PSI's required connection. Your exam will not launch, or will drop mid-way. Use a personal device on home internet. If you only have a work laptop, book an in-person centre instead. Also: macOS Ventura (13.x) support ended December 23, 2025 — upgrade before test day.
Your Testing Space: Room Scan and Environment Rules
Before the exam launches, the proctor reviews a 360° webcam scan of your room. They are checking for anything that could provide an unfair advantage: notes, second screens, books, phones, other people, or visible exam aids. Background items — bookshelves, posters, decorations — are fine as long as you cannot access them during the exam.
Clear rules for your testing space:
- One person only in the room — no other people, no pets visible on camera
- Desk clear of everything except your laptop
- No notes, paper, or notebooks in reach (or visible on desk)
- Water permitted — clear transparent container, label removed, lid inspected by proctor
- No food, coffee, or other beverages
- No phones, smart watches, headphones, AirPods, or earbuds
- No second monitor — disconnect and physically unplug it before launch
- Eyeglasses inspected at check-in (to confirm no recording device in frames)
- Well-lit room — face the light source, not the camera
Two weeks before exam day, download PSI Secure Browser and run a practice check-in with your camera and microphone. Time the room scan, verify your internet speed at speed.cloudflare.com, and close background apps (streaming, Dropbox sync, system updates). A 5-minute rehearsal prevents a 3.5-hour catastrophe.
Check-In, Breaks, and What Happens During the Exam
Check-in (15 minutes before start)
Log in up to 15 minutes before your scheduled time. Show your government-issued photo ID to the camera (name must match registration exactly). Complete the 360° room scan. Once the proctor clears you, the Launch Exam button activates. Total check-in time: 10–15 minutes.
Scheduled breaks (2 × 10 minutes)
The 100-question exam is split into three sections: questions 1–34, 35–67, and 68–100. After completing each of the first two sections, you are offered a 10-minute break. The exam clock pauses. You must return before 10 minutes; if not, the clock restarts anyway. Any break exceeding 30 minutes terminates the exam.
During a remote break: notify the proctor before stepping away. When you return, show your ID again. You cannot take unscheduled breaks in remote proctoring — leaving the camera view at any point outside a scheduled break will terminate your session.
After the exam
Do not leave your webcam view until you fully close the PSI Secure Browser application. Leaving the camera before closing the app — even after finishing — voids your score. Close the app, wait for confirmation, then leave your desk.
The entire remote session — from check-in to closing the browser — is recorded by video and audio. This recording is retained for security review. Do not discuss exam content aloud, even if you think the mic is off. Do not look off-screen repeatedly. Do not mouth words while reading questions. The proctor may pause your exam to investigate any of these behaviours; this does not mean you are disqualified — acknowledge the chat notification and they will resume your session.
Scheduling, Fees, and Testing Windows
Domestic candidates: Testing window July 1, 2026 – February 28, 2027. Schedule online at test-takers.psigov.us/irs or call 844-645-2218 (7:30 a.m.–8 p.m. ET, Mon–Fri).
International candidates: Testing window September 1, 2026 – February 28, 2027. Remote only. Same scheduling portal; call 913-456-7498 for international support.
Payment is due at scheduling: Visa, Mastercard, or American Express. No cash or cheques. Cancellations 48+ hours ahead incur no fee. Within 48 hours, the full $317 is forfeited and a new fee is required to rebook.
For a full breakdown of the 2026 testing calendar including India-specific timing windows, the EA exam dates 2026 guide covers all domestic and international scheduling in detail.
March and April are closed each year while PSI updates exam content. If you pass Part 1 on November 15, you have until November 15, 2028, to pass the remaining two parts or lose Part 1 credit. Plan retakes around the blackout months. Domestic candidates with parts expiring May 1–June 30, 2026, receive a 2-month extension; international candidates with parts expiring May 1–August 31, 2026, receive a 4-month extension.
What the EA Exam Covers
The EA exam is three parts, each with 100 multiple-choice questions (85 scored, 15 unscored experimental). You can take them in any order across the testing window. The passing score is 500 out of 800 (scaled). A pass result shows no numeric score; a fail result shows your scaled score plus diagnostic topic feedback.
Part 1: Individuals — 100 questions across personal income, deductions, credits, retirement plans, property transactions, and individual taxpayer advising. The most accessible starting point for candidates new to US tax.
Part 2: Businesses — 100 questions covering entity types (partnerships, corporations, S-corps, LLCs), business tax preparation, depreciation, and advising business owners. The most calculation-heavy part; most candidates find this the hardest.
Part 3: Representation, Practices and Procedures — 100 questions on IRS practice rules, power of attorney, collections, audits, appeals, and ethical obligations under Circular 230. Conceptual and rule-based; less calculation work than Parts 1 and 2.
International Candidates: What You Need to Know
The EA credential has no citizenship or residency requirement. Tax professionals in India, Australia, the UK, Canada, the Middle East, and elsewhere can earn it — and the 2026 PSI contract now makes international access practical for the first time, with a purpose-built remote proctoring solution for non-US candidates.
Indian accountants and CA-qualified professionals find the EA credential particularly useful — it opens pathways into US tax outsourcing, Big 4 international tax teams, and US-client advisory work. The full guide on whether Indian students can become Enrolled Agents covers PTIN requirements without a Social Security Number and documentation specifics.
PSI's candidate support centre operates 7:30 a.m.–8 p.m. US Eastern Time. For scheduling calls, that is 5 p.m.–5:30 a.m. IST (India), 9:30 p.m.–10 a.m. AEST (Australia), and 12:30 p.m.–1 a.m. BST (UK). Book your exam online where possible. For the actual exam, you can sit at any time of day — PSI proctors operate across time zones. Choose a morning slot in your local time when you're most alert.
Once you pass all three parts, the EA credential's future is strong globally. The article on the future of US tax outsourcing after AI explains why the EA designation positions professionals well even as tax compliance work automates, and why AI is unlikely to replace enrolled agents who focus on advisory and representation work.
How to Prepare for the EA Exam
The EA exam tests application, not recall. Questions present real scenarios — a taxpayer's situation — and ask what the correct tax treatment is. Memorising rules is not sufficient; you need to practise applying them under time pressure. Most candidates study 80–120 hours total per part.
A structured prep course reduces total study time significantly. Surgent's EA course uses adaptive learning technology — its ReadySCORE feature identifies your weakest topics and routes you to those first, rather than having you re-cover material you already know. For working professionals with limited study time, this is the most efficient format available. See the full guide to using Surgent ReadySCORE to cut your study time without cutting your pass rate.
EA questions are scenario-based and application-heavy. You will not see "What is the standard deduction?" — you will see "A single taxpayer aged 66 earned $42,000 in wages and $3,200 in Social Security benefits. What is their standard deduction?" Prep courses that focus on practice questions with detailed rationales outperform lecture-heavy courses significantly. Aim for 70%+ in full-length practice exams before booking your real date.
Candidates who struggle most are often those dealing with competing demands on their time. The article on why working professionals struggle with the EA exam identifies the specific collapse patterns — and how to avoid them — for those studying around full-time work.
Questions Students Ask About EA Remote Proctoring
Is remote proctoring harder than a test centre?
No. The exam content is identical. Remote and in-person deliver the same questions at the same difficulty. The format difference — digital notepad vs. physical paper — is the only meaningful adjustment. Candidates who train specifically for the remote format (screen-only practice, no paper) perform equivalently to in-person candidates.
Can I use paper during the EA exam?
At an in-person PSI centre: yes — paper and pencil are provided and collected at the end. In remote proctoring: no physical paper is permitted. An on-screen electronic whiteboard is provided instead. You cannot bring your own paper into the remote testing environment.
What happens if my internet disconnects?
Your exam pauses. You have a window (up to 30 minutes total break time) to reconnect and resume. If 30 minutes elapses, your exam terminates and the fee is forfeited. Run your connection through speed.cloudflare.com ahead of exam day. Test on a wired Ethernet connection if your WiFi is shared or inconsistent.
Can I take the EA exam from Australia?
Yes. International remote proctoring opens September 1, 2026. You can test from Australia, India, the UK, or any country with a stable private internet connection. There are no geographical restrictions on the credential itself. All scheduling is via test-takers.psigov.us/irs.
Can PSI see my entire room?
PSI sees what your webcam captures — and asks you to perform a 360° room scan before the exam begins. The proctor sees your screen and webcam feed continuously during the exam. Audio is also recorded throughout the session. They cannot see outside your webcam's field of view, but they can see your desk, your hands, and your testing environment clearly.
Can I use two monitors?
No. Only one monitor is permitted. All secondary monitors must be disconnected and physically unplugged before you launch the Secure Browser. If a second monitor is detected, your exam will not launch. Disconnect before you sit down, not during setup.
Can I use a calculator?
An on-screen calculator is provided within the PSI testing interface. Personal calculators — including silent battery-operated non-programmable ones — are not permitted in remote testing. In-person candidates also use only the on-screen calculator.
What if someone walks into the room?
The proctor will pause your exam via on-screen chat. You will need to ask the person to leave, re-confirm your testing environment is private, and then the proctor will resume your session after review. If this happens repeatedly, the proctor may terminate the session. Post a visible notice on your door before starting.
Can I use a Mac?
Yes. macOS Sonoma (14.x) and macOS Sequoia (15.x) are both supported. macOS Ventura (13.x) support ended December 23, 2025 — upgrade before your exam. macOS Tahoe (26.x) will be supported from October 14, 2025. Disable Bluetooth on macOS before launching the Secure Browser.
Can I take the exam in a hotel room?
Yes, provided it meets all requirements: walled private room, no other people, stable internet, cleared desk. Some hotel WiFi networks use firewalls that block PSI's connection — test the connection before your exam date, or request a hardwired Ethernet connection from the front desk.
Can I have a glass of water?
Yes, water is permitted in remote testing — in a clear or transparent container with the lid/cap intact, all labels removed. The proctor will ask you to remove the lid for visual inspection during check-in. Water must be already in your test room before check-in begins; do not retrieve it mid-exam. No other beverages are permitted.
What happens if my webcam fails mid-exam?
Do not unplug your webcam while the Secure Browser is running — this immediately terminates your session. If the webcam fails due to a technical fault (driver crash, loose USB), you may reconnect it but must remain within the 30-minute total pause window before the exam terminates. This is why laptop built-in webcams (which cannot be accidentally unplugged) are often the safer choice.
Can I wear headphones?
No. Headphones, earbuds, AirPods, and any in-ear device are prohibited in remote testing. The exam does not require audio output from your computer. Use your laptop's built-in speakers if the platform emits any sound. Do not wear headphones even between questions or during breaks.
Can I take the exam outside the US?
Yes, from September 1, 2026. International remote proctoring is available in both the US and internationally. There is no in-person testing outside the US. All international candidates must test via remote proctoring. There are no citizenship or visa requirements to sit the EA exam — only a PTIN from the IRS.
Next Steps
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