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Want to learn about the changes? You will find all you need to know about the new exam changes in our comprehensive guide below. You may also find our Free EA Exam Guide and EA practice test questions useful as you take the next step to becoming an Enrolled Agent.
The IRS announced that beginning with the 2026-2027 testing window, Prometric will no longer be the testing vendor for the Special Enrollment Exam (SEE), also known as the EA exam, and PSI will take over EA exam administration.
This change will affect how you schedule and manage your EA exam appointment, which testing centers will offer EA exam appointments, and the look and feel of the EA exam itself.
What this means for you now:
Our EA course has emulated the real exam interface for 25+ years, providing our customers with the opportunity to practice in a realistic exam environment. We have a long history of emulating PSI tests in many Gleim products and will bring that same expertise to emulate testing for our EA Review System.
We will continue to share updates as the IRS releases more details on PSI and EA exam scheduling.
Monitor the IRS Enrolled Agent News pageOpens in new window for official dates and next steps.
For the 2025-2026 testing window, currently the only changes are the testing fee to sit for each EA exam part, and the PTIN fee to acquire or renew your PTIN.
The fee to acquire or renew a PTIN is now $18.75, down from $19.75.
The testing fee is $267 for each part of the exam, up from $259.
The Enrolled Agent exam changes each year after the close of the Spring tax season to reflect the previous year’s tax law. Enrolled Agent exam candidates will see these changes each May when the exam window opens, and they will stay in effect through the following February. These changes are made only to the content and do not include changes to the administration or format of the exam.
When the IRS or PSI plans more drastic changes, such as changes to the exam format, they are announced in advance. We have compiled current, upcoming, and past changes for Enrolled Agent candidates to be aware of.
In addition to the yearly changes, the IRS commissioned PSI to do a job analysis of the tasks performed by, and the knowledge required to become, a tax preparer or tax accountant. Analyses like this are usually completed every couple of years to ensure the Enrolled Agent exam accurately reflects the tasks required of a tax preparer.
The EA exam is meant to reflect the current role of Enrolled Agents and tax preparers in the United States, and as that role changes, the exam is updated to keep pace. This is mostly seen in the yearly updates to the exam content for updated tax law; however, more drastic changes are also a part of keeping the exam consistent with the demands of the public.
When Enrolled Agent exam changes are significant, you may not want to be among the first candidates to take the new version of the exam.
We know from experience that it can be hard to prepare for a newly-revised exam. The unknowns you face when taking a revised exam can create exam anxiety and undermine your confidence, as you aren’t able to rely on other test takers’ experiences. Many candidates try to quickly finish the exam before changes take effect to avoid the unknowns of the new exam.
In general, our advice is to pass the EA exam as soon as possible. After all, the sooner you pass all three parts of the EA exam, the sooner you can start reaping the benefits of being an EA. Avoiding anxiety is another bonus to quickly passing the exam. But take stock of your circumstances. If you can’t realistically make time to prepare, there’s no reason to sit for an exam you won’t pass.
This is probably the most obvious advantage, but we’re mentioning it anyway. If you take the EA exam before it changes, you’re not going to have to worry about studying material that is brand new to the exam (and “untested” on EA candidates).
This is important because it means you don’t have to rush to pass all parts of the exam before changes take affect. Even if you only pass one part, that is still great! Credit for any part of the exam you’ve already taken remains valid for up to 3 years. For any part you pass before the exam changes, you don’t have to take the new version of that part even though the exam has changed.
If you have a hard time motivating yourself, having an outside deadline is a great way to hold yourself accountable. Many EA candidates are professionals who juggle commitments outside of work. You may not have an abundance of time to study, but having a firm deadline can help make your studies a priority.
By carefully examining all EA exam changes each year, we ensure our material is up-to-date with plenty of time for you to sit for the EA exam annually. Regardless of what your plans are for the EA exam, working with an EA review provider will ensure you’re prepared.
The EA exam changes for a good reason: to keep pace with the industry’s developing expectations for Enrolled Agents. This could be anything from small changes due to a minor tax update or a significant overhaul because of a new tax law. Regardless, testing with the most up-to-date material will ensure your skills best match the current or expected industry demand. If you’re currently in the workforce, it’s likely you’re already familiar with the content the EA exam is going to add, since the exam will be testing topics used in the Spring tax season.
While only a minor concern for most people, getting a testing appointment at a particular time or testing center can be a big deal for some candidates. When the EA exam changes, many candidates hurry to sit for the exam before the changes take effect. This can cause testing centers to fill up quickly, especially toward the end of a testing window before the EA exam changes. If you know you want to sit for the updated exam, you can choose the testing time that works best for you and your study schedule without rushing.
Prometric and the IRS opened testing to a few international locations at specified times. The IRS and Prometric will announce future testing dates yearly to accommodate international candidates. Additional dates are also added periodically, so be sure to check the Prometric website often.
For 2025-2026, The IRS and Prometric have eligible testing areas to the following cities and dates:
| May 5th – 23rd, 2025 |
|---|
| Bangalore, India |
| Hyderabad, India |
| New Delhi, India |
The IRS and Prometric added a break into the 3 1/2 hour exam time. The break is 15 minutes long and is granted once the candidate has submitted their first 50 questions to be graded. Candidates will not be given the opportunity to return to these 50 questions after they have submitted them. Candidates must manage their time wisely to ensure they have ample time to answer both halves of the exam.
During the break, candidates may use the restroom and eat or drink any snacks brought to the testing center. They are also able to relax in the lobby. Prometric’s security protocols must still be followed at all times during this break, including not using any electronic devices or phones. Candidates who choose to leave the testing room (not the testing center) will need to sign in again and show identification to be readmitted.
After 15 minutes, the exam timer will restart. If the candidate does not return to take the second half (questions 51-100) before the 15-minute break expires, they will lose valuable testing time.
Unscheduled breaks are still allowed, but the exam timer will not be paused if the candidate chooses to take one.