EA Exam Scheduling Guide: Prometric vs PSI 2026

The Prometric-to-PSI Transition: What Every Candidate Needs to Know

If you are currently planning your Enrolled Agent (EA) exam schedule, you are doing so during one of the most significant administrative shifts in the credential's recent history. The IRS is transferring EA exam administration from Prometric to PSI Services LLC, and the timing of that handoff has direct implications for when you can test, how you register, and what preparation materials you should trust.

The EA credential is governed by the Internal Revenue Service (IRS) and the U.S. Department of the Treasury. It authorizes holders to represent taxpayers before the IRS in all matters - audits, collections, appeals, and more. Because it is federally issued, every procedural change carries IRS-level authority, and candidates must track these changes carefully to avoid scheduling conflicts or lost fees.

This guide breaks down exactly what each testing window looks like, how to register under both providers, and how to align your study plan to the exam's specific domains and format - not just generic test-taking advice.

Testing Under Prometric: Now Through February 28, 2026

Prometric has administered the Special Enrollment Examination (SEE) for years, and the current testing window - covering tax law through December 31, 2024 - runs from May 1, 2025 through February 28, 2026. If you are reading this before that deadline, you still have the opportunity to complete one, two, or all three parts under the familiar Prometric infrastructure.

Key Facts About the Current Prometric Window

• Tests tax law current through December 31, 2024
• Scheduling is done directly through the Prometric website after obtaining your PTIN
• All three parts may be taken in any order, on separate days
• Up to four attempts per part are permitted within this testing window
• Testing centers are physical locations - no remote proctoring is currently confirmed for this window

Candidates who pass one or two parts under Prometric and still have parts remaining should note that their passing scores remain valid for three years from the date they passed. This means a Part 1 pass in October 2025 under Prometric does not expire until October 2028, giving you ample time to complete the remaining parts under PSI.

The PSI Era Begins: Scheduling Opens May 1, 2026

Beginning March 1, 2026, PSI Services LLC becomes the official EA exam administrator. However, candidates should be aware of a two-part timeline within the PSI transition:

1. May 1, 2026: Scheduling opens through PSI's testing portal
2. July 1, 2026: Actual testing at PSI centers begins

The gap between February 28, 2026 and July 1, 2026 is approximately four months during which no EA testing will be available. This is not an anomaly - it is a planned administrative transition period. Candidates who expect to sit for an exam during this window will be disappointed. Use this time to study, gather your documentation, and prepare your PSI account registration.

What We Know About PSI Scheduling

PSI is a well-established testing provider that administers credentialing exams across numerous industries and regulatory bodies. While specific PSI portal details for the EA exam will be confirmed closer to May 2026, the registration flow is expected to mirror Prometric's: obtain your PTIN, complete Form 23 if needed, pay the per-part fee, then schedule at a PSI testing center.

For a comprehensive overview of both the Prometric and PSI windows, including scheduling walkthroughs as they become available, bookmark the EA Exam Scheduling Guide: Prometric vs PSI 2026 for updated details as the IRS releases them.

Prometric vs PSI: A Side-by-Side Comparison

Registration, PTINs, and the Real Cost of the EA Exam

Before you can schedule a single EA exam part, you must hold a valid Preparer Tax Identification Number (PTIN), which costs $19.75 to obtain. This is a non-negotiable IRS prerequisite - not a Prometric or PSI requirement - and it must be in place before any exam appointment is made.

If you are not already a credentialed tax professional seeking to add the EA designation, you may also need to submit IRS Form 23 (the Enrollment Application), which carries a $140 fee. Form 23 initiates the IRS suitability check that all EA candidates must pass, which reviews tax compliance and conduct history.

Full Cost Breakdown

• PTIN: $19.75
• Exam Part 1: $267
• Exam Part 2: $267
• Exam Part 3: $267
• Form 23 Enrollment Application: $140
• Total if starting from zero: approximately $960.75

Because each part costs $267, failing and retaking adds up quickly. Four attempts per part per window means a candidate could theoretically spend over $1,000 on a single part alone. This underscores why targeted preparation - not just general studying - is essential. Visit EA Exam Prep's full practice test platform to build part-specific mastery before your first attempt.

Inside the Exam: Format, Timing, and Scoring

Every EA exam part follows an identical structural format. Understanding the mechanics helps you pace yourself correctly on test day and calibrate your preparation goals.

Question Structure

Each part contains exactly 100 multiple-choice questions, each with four answer options. Of those 100 questions, 85 are scored and 15 are unscored experimental questions - used by the IRS to evaluate new items for future exams. You will not know which questions are experimental, so treat every question as scored.

There is no penalty for incorrect answers. If you are uncertain, eliminate weak choices and commit to your best answer. Leaving questions blank is never advantageous.

Time Allocation

Each part is allotted 3.5 hours (210 minutes), with a scheduled 15-minute break offered after question 50. Total testing time across all three parts is 10.5 hours. The exam is closed book - no reference materials, no personal calculators, and no electronic devices are permitted. The testing center provides scratch paper, pencils, and a calculator.

Scoring Scale

The EA exam uses a scaled scoring system ranging from 40 to 130. The passing score is 105 on this scale. Based on the structure of the exam (85 scored questions), passing requires getting approximately 68-72% of scored questions correct. This is a meaningful target: it means you can miss roughly 25-27 scored questions and still pass - but you need consistent accuracy across all domains, not just your strongest topics.

How to Sequence Your Three Parts Strategically

EA candidates may take the three parts in any order, on separate days. There is no requirement to complete them sequentially. This flexibility is worth using strategically.

Many experienced EA coaches recommend beginning with Part 3: Representation, Practices, and Procedures because its content - IRS procedures, taxpayer rights, penalties, and practice standards - provides conceptual scaffolding that makes Parts 1 and 2 easier to contextualize. Part 3 covers domains including Practices and Procedures (25%), Representation Before the IRS (28%), Specific Areas of Representation (28%), and Filing Process and Compliance (19%).

After Part 3, many candidates move to Part 2: Businesses before Part 1: Individuals, reasoning that business tax concepts (C corps, S corps, partnerships, depreciation, basis) inform individual returns rather than the other way around. Part 2 is dominated by Domain 8: Business Tax Preparation at 50% of the part - the single highest-weighted domain across the entire exam. Study this domain with the depth it deserves. Our EA Domain 8: Part 2 Business Tax Preparation Study Guide provides a detailed breakdown of everything tested in this high-stakes section.

Aligning Your Study Schedule to the Actual EA Domains

Generic study frameworks are only useful when mapped to actual exam content. Below is a domain-by-domain view of each EA exam part, followed by a sample weekly allocation for candidates planning a focused 9-week push.

Use EA Exam Prep's domain-specific practice tests to benchmark your accuracy in each domain before advancing to the next week's content. If you score below 70% on any domain's practice questions, revisit before moving on.

Understanding Pass Rates by Part

The IRS publishes pass rate data that reveals meaningful differences between parts. For the 2024-2025 testing cycle:

• Part 1 - Individuals: 58% pass rate
• Part 2 - Businesses: 71% pass rate
• Part 3 - Representation: 70% pass rate
• Overall average: approximately 66%

Part 1 is statistically the most difficult, despite covering "individual" topics that might seem more intuitive. The breadth of its six domains - from capital asset transactions and basis calculations to education credits, AMT, and specialized returns for things like clergy and nonresident aliens - creates a wide surface area of testable material. Candidates who underestimate Part 1 often fail it on their first attempt and must use a second attempt within the same window.

Frequently Asked Questions