SEE 2026 Exam Transition: Same Three Parts, New Administrator

2026-07-094 min read

For EA candidates preparing for 2026, the SEE still has three parts with a 500 passing score on the 200–800 scale, but PSI now administers the exam and domestic versus international delivery differs.

The IRS announced that effective March 1, 2026, the EA Special Enrollment Exam (SEE) is no longer developed and administered by Prometric. The new vendor is PSI Services, which also administers other professional examinations.

This is a major operational change. The exam still has three parts and 100 questions per part, but the current fee and 2026 availability differ from older Prometric-era guidance. The IRS, not PSI, sets the exam specifications.

What Changed

Testing access. The IRS says PSI has more than 550 high-security test centers across the United States. International testing for the 2026 cycle is remote-only. Check current availability in the PSI portal rather than assuming a location is offered.

Scheduling system. You no longer schedule through Prometric's website. PSI has its own portal. The current fee is $317 per part, paid when scheduling.

Check-in procedures. Every testing vendor has its own security protocols. PSI's procedures may differ from Prometric's, including identification, locker, and scratch-paper rules. Do not assume Prometric's process applies. Check PSI's candidate guide before you go.

Practice exams. The question format remains multiple choice with four options, but PSI's on-screen tools may differ from Prometric's. Verify the current interface in the PSI bulletin rather than relying on an old screenshot.

Remote proctoring. International testing is remote-only for the current cycle. PSI also offers remote testing for domestic candidates, alongside U.S. test-center appointments. The PSI portal determines which delivery methods are available for a specific appointment.

What Didn't Change

The exam content. Three parts: Individuals (Part 1), Businesses (Part 2), and Representation, Practices and Procedures (Part 3). Each part has 100 multiple-choice questions and 3.5 hours of exam time. The current PSI Candidate Information Bulletin contains the applicable outlines and testing instructions.

The passing score. The current scaled passing score is 500 on a 200–800 scale. Each part has 100 questions, of which 85 are scored and 15 are experimental. The exam does not identify the experimental questions, so answer every item.

The fee changed. The current SEE testing fee is $317 per part. Older $66, $209, and $275 fee tables describe stale components or older schedules; use the current IRS EA FAQ when budgeting.

The three-year window. You still have three years from the date you pass your first part to pass the remaining parts. Passing scores earned under the prior vendor remain subject to the IRS carryover policy. If you passed Part 1 under Prometric in January 2026, you can take Part 2 under PSI after domestic testing begins July 1, 2026, provided the pass remains within its carryover period.

The enrollment process. After passing all three parts, you still file Form 23, pay $140, and complete the tax compliance check. The IRS, not PSI, handles enrollment. Nothing about that process has changed.

If you're studying now: the content is the same. Keep using your existing study materials. Practice questions, flashcards, and textbooks don't care which vendor administers the test. The tax code didn't change because the testing company did.

If you've already passed one or two parts under Prometric: check the expiration date for each passing score, then schedule your remaining part through PSI.

If a Prometric appointment was canceled during the transition: reschedule through PSI and check the confirmation details carefully. Do not rely on an old Prometric appointment record.

If you're outside the US: international scheduling opens September 1, 2026 and international testing is remote-only for the current cycle. Verify the current rules and system requirements before paying.

The Takeaway

The credential still uses three exam parts with 100 questions per part, but study content is not frozen: use material aligned to the current IRS content outline and tax-law cycle. The testing vendor changed; your preparation should still be checked against the current window before you schedule with PSI.

Last reviewed: August 3, 2026. Verify the IRS EA FAQ and the PSI Candidate Information Bulletin before scheduling.

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