The Enrolled Agent Exam Is Changing Test Providers in 2026
The IRS has selected PSI Services as the new administrator for the Special Enrollment Examination (SEE), replacing Prometric after years of service. This transition creates a 4-month testing blackout from March through June 2026 — the longest gap in EA exam history — and every candidate studying right now needs to understand how it affects their plans.
Whether you're mid-study, planning to start, or sitting on a passed part waiting to finish, this guide covers everything you need to know to navigate the transition without losing momentum.
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Complete Transition Timeline
| Date | Event |
|---|---|
| February 10, 2026 | PSI announced as new exam administrator |
| February 28, 2026 | Last day to test at Prometric centers |
| March 1 – June 30, 2026 | Testing blackout — NO EA exams administered |
| May 1, 2026 | PSI registration opens for July testing |
| July 1, 2026 | Testing resumes at PSI test centers |
| July 1, 2026 – Feb 28, 2027 | New 2026-2027 testing window (using updated specifications) |
What's Different About This Gap
Normally, the EA exam has a 2-month maintenance window each year (March–April) when testing pauses. This year, the Prometric-to-PSI transition doubles that to 4 full months. That's 4 months where no candidate in the world can sit for any part of the SEE.
How Score Carryover Works During the Transition
This is the most critical concern for candidates who've already passed one or two parts. Here's how the IRS score validity rules apply:
| Rule | Details |
|---|---|
| Score validity period | 3 years (rolling) from the date you passed |
| Blackout impact | The 4-month gap does NOT extend your 3-year window |
| Example | If you passed Part 1 on March 15, 2024, it expires March 15, 2027 — regardless of the blackout |
Score Carryover Scenarios
Scenario 1: You passed Part 1 in early 2024
- Expiration: Early 2027
- Risk: Low — you have until February 2027 to pass remaining parts
- Strategy: Continue studying; take remaining parts starting July 2026
Scenario 2: You passed Part 1 in early 2023
- Expiration: Early 2026
- Risk: HIGH — your score may expire during the blackout
- Strategy: If possible, take remaining parts BEFORE February 28, 2026; if not feasible, contact the IRS for guidance
Scenario 3: You haven't started yet
- Risk: None
- Strategy: Use the blackout to study; register via PSI starting May 1 for July testing
Should You Rush to Test Before February 28?
This is the biggest strategic question EA candidates face right now. Here's a framework:
Rush to Test Before February 28 IF:
- You have a passed part expiring in 2026 and can't afford to lose it
- You're 90%+ ready for your next part based on practice exam scores
- You can schedule a Prometric seat in the next 2-3 weeks (availability is tightening)
- You've been studying for 3+ months and your knowledge is peaking
Wait Until July IF:
- You're just starting your EA journey — don't rush an unprepared attempt
- Your practice exam scores are below 75% — a failed attempt wastes money and confidence
- You have no expiring scores at risk
- You want the updated 2026-2027 exam specifications (they refresh annually each July)
The Math on Timing
| Factor | Rush (Before Feb 28) | Wait (July 2026+) |
|---|---|---|
| Study time remaining | 2-3 weeks | 5+ months |
| Exam specifications | 2025-2026 cycle | 2026-2027 cycle (updated) |
| Test center | Prometric (familiar) | PSI (new experience) |
| Registration | Open now | Opens May 1 |
| Seat availability | Tightening rapidly | Fresh availability |
What to Expect From PSI vs. Prometric
If you've tested at Prometric before, PSI will feel somewhat different:
| Feature | Prometric | PSI |
|---|---|---|
| Test centers | ~350 in the US | 300+ in the US (expanding) |
| Online proctoring | Available for some exams | Available (confirm for SEE) |
| Check-in process | Palm scan + photo | Photo ID + facial recognition |
| Scheduling | 24/7 online + phone | Online + phone |
| Cancellation policy | 48 hours before | Check PSI policy upon registration |
| Scratch materials | Erasable noteboards | Varies by center |
PSI's LOFT Technology
PSI uses Linear on the Fly Testing (LOFT), meaning each candidate receives a unique exam assembled in real-time from a question pool. This is different from fixed-form testing — your exam won't be identical to anyone else's, though all versions test the same content specifications.
Tips for Your First PSI Experience
- Arrive 30 minutes early — new check-in procedures take longer the first time
- Bring two forms of ID — PSI may have different identification requirements
- Verify your test center location — PSI centers are sometimes in different buildings than Prometric
- Test the online scheduling system once registration opens May 1
How to Use the 4-Month Blackout Strategically
The testing blackout (March–June 2026) is actually an opportunity if you use it well:
Month-by-Month Study Plan During the Blackout
March 2026: Deep Content Study
- Focus on your weakest content domain
- Complete a full read-through of your primary study material
- For Part 1 (Individuals): Master filing status, income inclusions/exclusions, deductions
- For Part 2 (Businesses): Master entity taxation, business deductions, retirement plans
- For Part 3 (Representation): Master Circular 230, IRS procedures, penalties
April 2026: Active Practice
- Take your first full-length practice exam under timed conditions
- Identify weak areas from practice exam results
- Create targeted flashcard sets for high-miss topics
- Use our FREE EA practice questions for unlimited drilling
May 2026: Register + Intensify
- Register for your PSI exam as soon as scheduling opens (May 1)
- Book early to get your preferred date and location
- Continue practice exams (aim for 80%+ before scheduling)
- Focus heavily on Circular 230 for Part 3 (commonly underestimated)
June 2026: Final Review + Peak
- Take 2-3 more full-length practice exams
- Review every wrong answer — understand WHY, not just the correct choice
- Light review in the final week — don't cram new material
- Get your logistics sorted: test center drive, ID documents, appointment confirmation
Part-by-Part Strategy for the New Testing Window
Recommended Testing Order
| Order | Part | Why This Order |
|---|---|---|
| First | Part 1: Individuals | Most relatable content; builds confidence |
| Second | Part 3: Representation | Shortest syllabus; can study while Part 1 knowledge is fresh |
| Third | Part 2: Businesses | Most complex; saved for last with full focus |
Content Refreshers for Each Part
Part 1 — Individuals (37.5% of total exam)
- Filing requirements and status determination
- Gross income: inclusions and exclusions
- Adjusted gross income deductions
- Standard vs. itemized deductions and personal exemptions
- Tax credits and special taxes (AMT, self-employment)
Part 2 — Businesses (37.5% of total exam)
- Business entity types (sole proprietor, partnership, S corp, C corp)
- Business income and expenses
- Depreciation and disposition of assets
- Retirement plans and employer obligations
- Farming and specialty business issues
Part 3 — Representation (25% of total exam)
- Circular 230: duties and restrictions
- IRS practices and procedures
- Penalties and penalty abatement
- Filing requirements and assessment procedures
- Appeal procedures and judicial proceedings
Master the EA Exam with AI-Powered Study Help
Our free study guide covers all 3 parts of the Special Enrollment Examination with:
- Detailed content coverage of every testable domain
- AI-powered study assistant — ask any tax question and get instant explanations
- Practice questions after every section
- Updated for 2026 exam specifications
Don't let the transition slow you down — use the blackout to study smarter.
Exam Fees and Registration Costs
| Fee | Amount |
|---|---|
| Per-part exam fee | $267 (per part, per attempt) |
| Total for all 3 parts | $801 (if passed on first attempt) |
| PTIN application | $18.75/year (required before sitting) |
| Enrollment fee | $140 (after passing all 3 parts) |
| Retake limit | Up to 4 attempts per part per testing window |
| Total investment | ~$960 + study materials |
PSI is not expected to change exam pricing, as fees are set by the IRS, not the test administrator. Candidates can take each part up to 4 times per testing window.
EA Exam Structure Quick Reference
| Component | Details |
|---|---|
| Questions per part | 100 total (85 scored + 15 experimental/unscored) |
| Time per part | 3.5 hours |
| Mid-exam break | 15 minutes after question 50 (timer stops) |
| Scoring | Scaled score; 105 correct out of 100 scored questions is possible due to experimental questions |
| Results | Pass/fail displayed immediately; score report within 24 hours |
The 15 experimental questions are indistinguishable from scored questions — you won't know which are which. Answer every question with equal effort.
Part-Specific Pass Rates
| Part | Pass Rate | Difficulty |
|---|---|---|
| Part 1: Individuals | ~58% | Hardest (lowest pass rate) |
| Part 2: Businesses | ~62% | Moderate |
| Part 3: Representation | ~74% | Easiest (highest pass rate) |
Despite Part 1 having the lowest pass rate, we still recommend taking it first — the content is most relatable for candidates new to tax, and building exam-taking confidence early matters.
Study Hours Benchmarks
| Weekly Study Time | Average Time to Pass All 3 Parts |
|---|---|
| 12-15 hours/week | ~5.5 months |
| 20+ hours/week | ~3.8 months |
Common Questions About the Transition
Will the exam content change with the PSI switch?
The switch to PSI is an administrative change only — it affects WHERE and HOW you take the exam, not WHAT is on it. However, the annual content specification update (which happens every July regardless of the provider change) will bring the usual yearly adjustments. Study materials for the 2026-2027 cycle will be released by major review course providers before July 1.
Can I take the EA exam online with PSI?
PSI offers online proctoring for several professional exams, and early indications suggest remote testing will be available for the SEE. Final confirmation will come when PSI publishes the SEE exam details (expected April–May 2026).
What if my score expires during the blackout?
If you have a part that expires between March and June 2026, you face a genuine hardship. Contact the IRS Office of Enrollment at (855) 472-5540 or email SEE@irs.gov to discuss your situation. The IRS has historically provided accommodations for circumstances beyond a candidate's control.
How quickly will PSI test center seats fill up?
Expect high demand when registration opens May 1. EA exam candidates from the entire 4-month blackout will be competing for July test dates. Book your seat as early as possible, and consider less popular testing days (Tuesday–Thursday) for better availability.
Your Next Steps: An Action Checklist
- Check your PTIN status — make sure it's current at IRS PTIN
- Review your score history — log into your Prometric account to confirm which parts you've passed and their expiration dates
- Decide: rush or wait? — use the framework above to make a strategic choice
- Start or continue studying — the 4-month gap is prime study time
- Set a May 1 calendar reminder to register at PSI as soon as scheduling opens
- Begin your free prep — Access the FREE EA study course here
Official Resources
- IRS Enrolled Agent Information — Official EA requirements and updates
- IRS SEE Exam FAQ — Frequently asked questions
- PSI Services — New exam administrator (registration opens May 2026)
- PTIN System — Required before sitting for the exam