EA exam changes: a new testing vendor, remote testing and higher fees
The EA exam changed more in 2026 than in many years. On March 1, 2026 the IRS moved the exam from Prometric to PSI, added remote testing, raised the exam fee to $317 per part, moved to a new 200 to 800 scoring scale, and now lets passed parts count for three years. The three parts, 100 questions per part and 3.5 hours per part are the same.
What changed
| Before | Now | |
|---|---|---|
| Testing vendor | Prometric | PSI Services, from March 1, 2026 |
| Where you test | Test centers | Test centers, or remotely with a proctor |
| Exam fee per part | $267 in the 2025 to 2026 window | $317 ($66 IRS plus $251 PSI) |
| Scoring scale | 40 to 130, with 105 to pass | 200 to 800, with 500 to pass |
| Carry-over for passed parts | Older guides quote two years | Three years |
| Testing window this year | May 1 to February | July 1, 2026 to February 28, 2027 |
| Candidates abroad | In-person at Prometric centers | Remote only, and currently delayed |
From the IRS enrolled agents FAQ and published rules, 2026.
The fee change in detail
The IRS reduced its own user fee per part from $99 to $66, a cut of a third. But the contractor fee under PSI is $251 per part, so the total candidates pay rose from $267 to $317. Across all three parts that is $150 more than last year.
Remote testing
Candidates can now test at home, school or office, in a walled room with nobody else present. Check-in takes 10 to 15 minutes, a proctor watches over webcam, and the whole session is recorded. International candidates can only test remotely.
What did not change
What to do about it
You did not lose anything. Passed parts carry over under the same rolling window, now for three years.
Budget $317 per part, and check whether home testing suits you or a test center is better.
Do not rely on a guide for a previous tax year or the old fee. The exam tests tax year 2025 in this window.
Common questions
Is the exam harder under PSI?
The IRS has not said so. The number of questions and the time allowed are the same, but the scoring scale changed, from 40 to 130 with 105 to pass, to 200 to 800 with 500 to pass. A score on the new scale cannot be compared with one on the old scale.
When can international candidates test?
The IRS says it is delayed. Scheduling was expected to open on September 1, 2026 with testing from September 2, but new start dates have not been set.
Did my Prometric passes expire?
Parts passed under Prometric carry over under the same rolling window, now three years from the date you passed. The IRS also extended the carry-over by two months for domestic candidates whose parts were due to expire between May 1 and June 30, 2026.