Last Updated On -22 Sep 2026
By Sagnika Sinha

Imagine preparing for an international professional exam without planning a trip to another city or country just to reach a testing centre. That is the idea behind EA remote proctoring.
Under the new PSI testing model, international candidates, including those in India, will take the Enrolled Agent Special Enrollment Examination remotely rather than at overseas physical testing centres. However, there is an important 2026 update. It is important for students to stay updated on the Enrolled Agent exam dates.
The IRS originally expected international scheduling to open on September 1, 2026, with testing beginning on September 2. That launch has been delayed. As of September 22, 2026, the IRS has not announced new international scheduling or testing dates. Once international testing resumes, it will be available only through remote proctoring.
So, if you are a Class 12 commerce student exploring professional paths such as CA, or an accounting professional considering US taxation, now is a good time to understand how the process works.
EA remote proctoring allows you to take the Special Enrollment Examination (SEE) online from an approved private location. Instead of travelling to an international exam centre, you use a compatible computer, webcam, microphone, and secure PSI testing software.
A remote proctor monitors your examination through your webcam, microphone, and computer desktop. PSI also records the testing session for examination security. An Enrolled agent course for CA/CMA/CS students will enhance your understanding of EA remote proctoring.
You can take a remotely proctored exam from a suitable home, school, or office room. However, you must remain alone in a private, walled space during the examination. In simple terms, you take the exam from your room, but PSI applies exam-centre-level security.
Before preparing your computer, understand the exam itself. Here are some of the significant aspects that will help you enhance your insight into the exam.
PSI Services LLC now develops and administers the EA Special Enrollment Examination. PSI replaced Prometric effective March 1, 2026. Candidates now use PSI for scheduling, exam delivery, candidate support and score reporting.
The EA Exam remains computer-based. For international candidates, the new system uses online remote proctoring only. The IRS has confirmed that there will be no in-person international EA testing under the current arrangement.
Indian candidates should remember that international testing is currently delayed. Therefore, remote appointments cannot yet be planned around the previously announced September dates.
Normally, the SEE testing window runs from May 1 through the end of February, followed by a blackout period in March and April. The 2026 transition follows a different timetable.
For US domestic candidates, the current testing window runs from July 1, 2026, to February 28, 2027. International testing dates have not yet been determined. Once India scheduling opens, candidates should confirm the available dates directly through PSI.
The EA Exam has three independent parts. You can attempt these parts in any order. You do not have to clear Part 1 before attempting Part 2 or Part 3. Additionally, it is also important for candidates to have insights about Enrolled Agent exam syllabus, including Part 1, 2 and 3.
Part 1 focuses on Individuals. It tests areas related to federal taxation of individuals, including income, deductions, credits, tax calculations and other individual tax matters.
If you come from a commerce background, some accounting ideas may feel familiar. However, remember that the EA syllabus focuses specifically on the US federal tax system.
Part 2 covers Businesses. It examines taxation relating to business entities and business activities.
This part can be especially relevant for accounting, finance and tax professionals who want to deepen their understanding of US business taxation.
Part 3 covers Representation, Practices and Procedures. It focuses on professional responsibilities and the rules involved when representing taxpayers before the IRS. Together, the three exam parts test the knowledge needed for the Enrolled Agent pathway.
Each EA Exam part contains 100 questions. Out of these:
You will not know which questions are experimental. Each part gives you 3.5 hours of testing time. The full appointment lasts about four hours because PSI also allows time for the tutorial, survey and two scheduled 10 - minute breaks.
The current EA Exam uses a scaled scoring range from 200 to 800. The IRS has set 500 as the passing score. If you pass, your result shows a passing designation rather than a numerical score. If you do not pass, PSI provides a scaled score and diagnostic information to help with your next attempt.
The current EA Exam fee is $317 per part. Therefore, attempting all three parts once costs:
$317 * 3 = $951
The examination fee is non-refundable and non-transferable. So, before you schedule an attempt, make sure your preparation, computer and internet connection are ready. You have to know what is actually included in the Enrolled Agent course fees.
The remote format makes testing easier to access, but you must still complete the formal IRS and PSI registration process. The Enrolled Agent registration process expands from PTIN to Prometric, hence candidates must pursue this significantly. Below is a step by step process for registration which will help candidates effectively understand and register for the test.
The first step towards becoming an Enrolled Agent is obtaining a Preparer Tax Identification Number (PTIN). The IRS lists obtaining a PTIN as the first step for candidates pursuing the EA examination route.
Are you currently in Class 12?
There is one important age condition. PTIN applicants must be at least 18 years old. Therefore, a student below 18 can start learning about the EA pathway but must wait until meeting the age requirement before applying.
Indian applicants who do not have and are not eligible for a US Social Security Number may qualify for the foreign-person PTIN process. Such applicants generally complete Form W-12 and Form 8946 with the required identity and foreign-status documentation.
Obtaining a PTIN through the foreign-person exception does not, by itself, authorise someone to prepare US returns for compensation.
After international scheduling reopens, candidates will use PSI to schedule the examination. The general process is:
PSI sends a confirmation after scheduling. Keep the confirmation number because you may need it to change or manage your appointment. For Indian candidates, however, wait for the IRS or PSI to confirm that international scheduling has reopened.
Studying the syllabus is only half of your remote exam preparation. Your technical setup and testing environment also matter.
Use a compatible desktop or laptop that meets PSI's system requirements. You will need:
Your camera must also allow PSI to inspect your testing area during check-in. Desktop users may need a movable external webcam to complete the required room scan. PSI recommends completing its system compatibility checks on the same device and network you plan to use for the exam.
PSI recommends a broadband connection of at least 3 Mbps upload and download. Its current general system requirements list 750 kbps as the minimum.
A wired or stable broadband connection is preferable. Avoid VPNs and corporate firewalls because they can interfere with PSI's secure connection. Also, ask other people using your home internet to avoid large downloads or streaming during your examination.
Your exam room must be:
No other person can remain in the room with you. During check-in, PSI asks you to show your testing area so the proctor can review it. Keep your desk clear and remove notes, books, phones, calculators and other unauthorised materials.
Books on a shelf in the background are generally acceptable as long as you do not access them during the examination.
You must present one original, unexpired government-issued photo ID. The ID must contain your:
Your first and last name must exactly match the information used to schedule your examination. If the details do not match, PSI may refuse admission and treat the appointment as missed. Check your documents before exam day. Students must have all the updated about Enrolled Agent exam centers in India, city-wise list for exam day preparation.
PSI monitors your webcam, microphone and computer during the examination. The full remote testing session is recorded. Certain actions can trigger a warning or investigation. These can include:
PSI may pause an examination while the proctor investigates suspicious activity. Treat the room exactly as you would treat a formal exam centre. It will increase your chances of becoming an Enrolled Agent.
EA remote proctoring from India changes how international candidates can approach the Special Enrollment Examination. Instead of travelling to an overseas physical testing centre, Indian candidates will eventually be able to take the exam remotely under PSI supervision.
But remote does not mean informal. You still need a PTIN, proper identification, a compatible device, reliable internet and a secure testing room. You must also prepare thoroughly for all three examination parts.
For Class 12 commerce students exploring professional careers such as CA, EA provides an opportunity to understand another specialised pathway focused on US taxation. The two qualifications are different, so compare their scope, eligibility and career relevance before deciding on your professional direction.
For working accounting and finance professionals, remote delivery can make the EA examination process more accessible from India.
Most importantly, remember the current update: international scheduling and testing remain temporarily delayed as of September 22, 2026. Prepare in advance, but confirm the new launch date through the IRS and PSI before scheduling your exam.
No. Under the current IRS plan, international SEE testing will only be available remotely with a proctor.
Yes. The IRS lists obtaining a PTIN as the first step in the examination route to becoming an Enrolled Agent.
Eligible foreign persons with a permanent non-US address who do not have and are not eligible for an SSN can use the IRS foreign-person PTIN procedure. Additional documentation is required.
PSI currently recommends at least 3 Mbps upload and download speed, although its stated minimum is 750 kbps. A stable broadband connection is strongly recommended.
Yes. PSI records remote-proctored examination sessions, including webcam, audio and computer activity used for test security and monitoring.