There has been some confusion among EA candidates regarding carryover credit from previous EA exams. To retain credit, candidates must have met the retention requirements in effect for the 2005 exam. Grade reports sent for previous exams indicate whether the candidate retained credit for passing parts.
To alleviate some confusion, the IRS will mail letters by September 15, 2006, to candidates who met the retention standard to carry over credits. IRS policy regarding carryover is set forth in a June 7, 2006, press release.
If you still have questions, you may contact the IRS at (313) 234-1280.