EA exam 2026 to 2027: new test provider, new fee, new score scale

2026-10-10 · 4 minute read · By Binod Raj Singh, CPA

The Special Enrollment Examination moved from Prometric to PSI. The fee, the window and the scoring all changed with it.

If you last looked at the EA exam a year ago, most of the logistics have changed. Here is the current window in brief, checked against the IRS enrolled agent FAQ.

Who runs the test: PSI. Earlier windows were booked through Prometric. For the window that opened on July 1, 2026, the IRS sends candidates to PSI to schedule.
When you can test: July 1, 2026 to February 28, 2027 for candidates in the US. The IRS updates the exam each March and April, so no testing happens in those months.
What it costs: $317 per part, paid when you book the appointment.
What a part looks like: 100 questions. Only 85 count toward your score; the other 15 are experimental questions the IRS is trying out. You get 3.5 hours to answer. Plan for 4 hours in the seat, because the tutorial, a short survey and two scheduled 10 minute breaks sit around the testing time.
What you need to pass: a scaled score of 500. Scores run from 200 to 800.
How long a pass lasts: three years from the date you passed that part. If a US candidate's part was due to expire between May 1 and June 30, 2026, the IRS added two months to that three year period.
Which law is tested: the Internal Revenue Code, forms and publications as amended through December 31, 2025. Unless a question says otherwise, it is about calendar year 2025.

What this means for your study

Because the exam tests law through the end of 2025, the One Big Beautiful Bill Act provisions that apply to 2025 returns are in scope. That includes the higher standard deduction, the new deductions for tips, overtime, seniors and car loan interest, and the changes to bonus depreciation and Section 179.

If a book or video still talks about a passing score of 105 or booking through Prometric, it was written for an older window. For booking, follow the PSI link on IRS.gov, and treat the IRS pages as the final word on every date and fee.

Sources. IRS: Enrolled agents, frequently asked questions · IRS: Become an enrolled agent