EA exam international testing is on hold: what it means for candidates outside the US
2026-11-03 · 4 minute read · By Binod Raj Singh, CPA
The IRS has delayed international scheduling and testing with no new start date. When it returns, it will be remote and proctored only.
If you live in India, the Philippines, the UAE, Nepal, Bangladesh or anywhere else outside the US, you cannot book the Special Enrollment Examination (SEE) right now. This is the current position on the IRS enrolled agent FAQ.
What the IRS says
- Scheduling and testing for international candidates is delayed, and a new start date has not been set.
- When international testing returns, it will only be available remotely, with a live proctor. There are no overseas test centers in the current setup.
- Remote testing today is open only to candidates physically located in the United States.
- For international candidates, the 3-year carryover of passed parts is extended until international testing resumes.
What it means for you
- Keep studyingThe exam content does not change because of the delay. The current window tests tax law as amended through December 31, 2025.
- Protect your passed partsIf you already passed a part, the IRS has extended your carryover until international testing restarts, so the delay does not cost you that credit.
- Watch the IRS pageCheck the enrolled agent FAQ for the new start date. When it opens, you will book through PSI.
- Get your PTIN readyYou need a PTIN to register. Foreign preparers without an SSN can apply now using Form W-12 with Form 8946.
Candidates who will be physically in the US can still test remotely or at PSI's US centers during the current window.