Last Updated On -22 Sep 2026
By Sagnika Sinha

If you are planning to become an Enrolled Agent, 2026 brings one of the biggest changes to the EA Exam in recent years. The Internal Revenue Service has moved the Special Enrollment Examination (SEE) from Prometric to PSI Services.
Effective March 1, 2026, Prometric no longer develops or administers the EA Exam. PSI now handles exam development, scheduling, delivery, and candidate support. However, this is more than a change of testing company.
Candidates will notice changes in exam fees, scheduling, breaks, scoring, and testing options. The biggest difference for international candidates, including students and professionals in India, is the move towards remote-proctored testing instead of international physical test centres.
So, whether you are a Class 12 student exploring professional qualifications such as CA and EA, or an accounting professional looking to build expertise in US taxation, here is what you need to know.
Here is a tabular format of key events and the transition dates that candidates must stay aware of and updated on. It will help them keep their preparation on track and decide on how many hours should you study for each EA exam part.
|
Event |
2026 Update |
|
Last Prometric testing window |
Ended February 28, 2026 |
|
PSI officially replaced Prometric |
March 1, 2026 |
|
Regular annual blackout |
March and April |
|
PSI scheduling |
Open for US domestic candidates |
|
PSI domestic testing started |
July 1, 2026 |
|
Domestic testing window ends |
February 28, 2027 |
|
International scheduling |
Temporarily delayed |
|
International testing |
Temporarily delayed; new date not announced |
The domestic 2026-27 PSI testing window runs from July 1, 2026, to February 28, 2027.
The final Prometric testing window ended on February 28, 2026. From March 1, 2026, PSI became the new testing administrator for the IRS EA-SEE.
Therefore, candidates should no longer rely on old Prometric registration links, scheduling instructions, or fee information when planning a new EA Exam attempt.
Normally, the EA Exam has an annual blackout during March and April. The IRS uses this period to update the examination based on recent changes in US tax law. The enrolled agent vs tax preparer differences will enlighten you further on the basic testing changes.
The 2026 transition created a longer practical gap for domestic candidates because PSI testing did not start until July 1. The current exam tests tax law, IRS forms, and publications as amended through December 31, 2025. Unless a question states otherwise, exam questions relate to the 2025 calendar year.
EA candidates now register and schedule through the PSI testing system, rather than Prometric. Candidates create a PSI profile, select the required EA Exam part, choose the available testing option, and pay the examination fee while scheduling. Each of the three exam parts can still be taken separately and in any order.
PSI testing for US domestic candidates began on July 1, 2026. The domestic testing window continues until February 28, 2027. Candidates may attempt each examination part up to four times during the applicable testing window.
This section is particularly important for Indian candidates. PSI and the IRS originally expected international scheduling to begin on September 1, 2026, followed by testing from September 2. However, that rollout has been delayed.
As of September 22, 2026, the IRS states that international EA Exam scheduling and testing remain temporarily delayed, and new start dates have not been announced. International testing will be available only through remote proctoring when it resumes.
Candidates in India should therefore check the latest IRS and PSI announcements before planning an examination date. Furthermore, enrolled agent jobs in India are quite extensive, as it creates several opportunities for you.
Here are some of the significant features based on which students can compare Prometric and PSI. It will help you differentiate between the two and their impact in the long-term.
|
Feature |
Prometric |
PSI - 2026 Cycle |
|
Testing Administrator |
Prometric LLC |
PSI Services LLC |
|
Exam Fee |
$267 per part in the final Prometric cycle |
$317 per part |
|
India Testing Mode |
Selected physical testing centres/dates |
Remote proctored testing only when international testing resumes |
|
Scheduling Portal |
Prometric SEE portal |
PSI portal |
|
Fee & Format Adjustments |
Previous fee and test-day structure |
Higher fee plus revised breaks and scoring |
|
Exam Content |
Individuals, Businesses, Representation |
Same three core exam parts |
|
Questions |
100 questions per part |
100 questions per part |
|
Exam Duration |
3.5 hours per part |
3.5 hours per part |
|
Break Structure |
One scheduled 15-minute break in the previous format |
Two scheduled 10-minute breaks |
|
Passing Score |
105 on the previous 40–130 scale |
500 on the new 200–800 scale |
|
Syllabus/Structure |
Three-part SEE |
Three-part SEE continues |
|
International Centres |
Physical locations available during selected windows |
No international in-person testing under the announced PSI model |
The IRS confirms that each current exam part contains 100 questions: 85 scored questions and 15 experimental, non-scored questions. Candidates receive 3.5 hours of examination time, with a four-hour appointment that allows for other exam procedures and two scheduled breaks.
To learn more about the Enrolled Agent course fees and the format of the examination. Furthermore, this information will help you highlight the adjustments that need to be made from the students’ side.
The current PSI examination fee is $317 per part. Therefore, candidates taking all three parts once would pay $951 in SEE examination fees.
Under the final Prometric cycle, the examination fee was $267 per part. This means candidates should avoid budgeting based on older Prometric information.
The change in testing vendor does not replace the fundamental three-part structure of the EA Exam. The SEE continues to cover:
Part 1 - Individuals
This part focuses primarily on federal taxation affecting individual taxpayers.
Part 2 - Businesses
This section covers federal tax issues involving businesses and different business entities.
Part 3 - Representation, Practices and Procedures
This part assesses rules and procedures relating to professional practice and representation before the IRS.
The core three-part syllabus remains in place. However, candidates will notice changes to the exam-day experience in the enrolled agent exam syllabus. Under the current PSI format, candidates receive two scheduled 10-minute breaks. The scoring system has also changed. PSI-era scores use a scale from 200 to 800, with 500 as the passing score.
Candidates who pass receive a passing designation rather than a numerical score. This means students using older preparation material should check whether it reflects the current 2026 examination rules and tax-law reference period.
For Indian candidates, the testing delivery change may be more significant than the change in vendor. Students also develop a better understanding of the enrolled agent exam fees in India. Here are some of the changes students can learn and develop expertise in:
Under the announced PSI system, international EA testing will not be offered at physical test centres. That is a major change from the Prometric model, where Indian candidates could attend physical centres during specified international testing periods.
When international testing resumes, candidates outside the United States will use remote proctoring.
Remote proctoring allows you to sit for the examination from an approved private location, such as your home, school, or office. However, it is still a tightly controlled professional examination.
You must sit in a private, walled room where nobody can disturb you. PSI monitors the session through your webcam and computer. You will also complete a testing-area check before the exam begins.
Remote testing can remove the need to travel to another city simply because an EA testing centre is available there. For an Indian student or working professional, this could reduce expenses related to transport and accommodation.
However, do not interpret remote testing as an easier examination. You still need to meet PSI's technical, identification, security, and workspace requirements. It will also provide significant guidance on what to do after passing all 3 EA exams.
Before scheduling a remote examination, make sure your system is ready. PSI requires compatible computer equipment and remote-proctoring software. Candidates should have a functioning webcam and microphone, a stable internet connection, and permission to install the required PSI software. Only one monitor may be used. PSI may also close prohibited applications while the examination is running.
PSI currently supports specified versions of Windows, macOS and Ubuntu depending on its delivery platform. Because technical requirements can change, candidates should complete PSI's compatibility check on the same computer and internet connection they plan to use on examination day.
The shift from Prometric to PSI for the EA Exam in 2026 changes how candidates schedule and experience the examination, but the core goal remains the same: pass all three parts of the Special Enrollment Examination and complete the IRS enrollment process.
For students starting their professional journey after Class 12, the update also shows why researching a qualification involves more than studying its syllabus. You need to understand its examination process, costs, and current rules.
For commerce, tax and accounting professionals, the biggest practical change is flexibility. PSI introduces remote proctoring, while the new system also brings a higher examination fee and revised test-day procedures.
If you are applying from India, keep one point in mind: international testing is currently delayed. Do not book travel or build your preparation schedule around the earlier September dates. Follow the latest IRS and PSI updates before finalising your examination plan.
The previous Prometric testing window ended on February 28, 2026.
Under the announced PSI model, international testing will be remote - proctored only. The IRS states that there will be no in-person international testing.
The fundamental structure remains three parts: Individuals; Businesses; and Representation, Practices and Procedures. The exam continues to have 100 questions per part.
Candidates receive 3.5 hours of examination time for each part. The complete appointment allows additional time for the tutorial, survey, and scheduled breaks.
You need a compatible computer, webcam, microphone, suitable internet connection, one monitor, and the ability to install the required PSI proctoring software. You must also take the exam in a private and suitable testing space.