2026–2027 EXAM GUIDE · CHECKED SEPTEMBER 10, 2026
Your path through the EA exam.
Use the current exam rules to plan your preparation. Check the IRS and PSI before booking an appointment.
Three exam parts
- Individuals
- Businesses
- Representation, Practices and Procedures
Each part contains 100 multiple-choice questions: 85 scored and 15 unscored. The examination time is 3.5 hours per part. Parts can be taken in any order.
Try a short diagnostic →Scoring and tax year
The passing score is 500 on a 200–800 scale. A percentage from a practice exam is not an official scaled score.
The 2026–2027 examination uses law through December 31, 2025. Unless stated otherwise, questions concern calendar year 2025.
Scheduling with PSI
PSI administers the examination. Domestic testing for this cycle runs July 1, 2026 through February 28, 2027. International scheduling and testing are currently delayed; the start dates have not been determined.
The IRS currently lists the fee as $317 per part. Check the official guidance for rescheduling, identification and remote-testing requirements.
Current IRS scheduling information →Becoming an enrolled agent
Obtain a PTIN, pass all three parts within the applicable carryover period, and apply for enrollment. Passing scores generally carry over for three years; special extensions apply to certain candidates affected by the 2026 transition.
Submit Form 23 within one year of passing the final part. The IRS lists a $140 enrollment fee and conducts a suitability check. Passing the exams alone does not grant enrolled-agent status.
A practical preparation sequence
- Choose an exam part based on your background and schedule.
- Try a diagnostic and review the explanations for missed questions.
- Set aside regular study time and practice across every topic.
- Use unfamiliar questions to check whether you can apply a rule.
- Review weak topics and confirm the appointment requirements.
Our focused review courses are available as supplements to prior study. Their AI-assisted source review is complete; independent professional review is pending. The existing free bank has not yet received a complete 2025-law audit.