About the SEE Exam & Studying for the Exam

In order to pursue a career as an enrolled agent, you are required to take the Special Enrolled Examination (SEE). The exam is comprised of three parts:

  • Part 1 – Individuals
  • Part 2 – Businesses
  • Part 3 – Representation, Practice and Procedures

The test is offered from May 1 to the end of February of the following year. The test is not offered during the annual blackout period in March and April. During this time the test is updated with the most recent tax law.

The 2026 fee per test part is $350. There is no additional charge for remotely proctored tests. Candidates may schedule each part of the exam at their convenience, in any order. It is not required to take all parts in one sitting.

Each part is 3.5 hours long. The actual seat time is 4 hours to allow for a tutorial, survey, and one scheduled 15-minute break. Each part of the exam will have about 100 questions, along with a small number of experimental questions that will not be scored (you will not know which questions will count towards your score and which are included to gather statistical information on questions prior to being added to the exam). The exam includes three types of multiple choice questions: direct question, incomplete sentence and all of the following except.

Exam results are scaled, by calculating the number of questions answered correctly from the total number of questions asked and converting to a scale that ranges from 40 to 130. Test results are available immediately following the exam. Candidates who pass are not told their score simply that they passed. Candidates who fail will be told their score, as well as diagnostic information to help prepare for re-examination.

Candidates who do not pass a part of the exam after four attempts during the May 1 through February 28 test window must wait until the next testing period before attempting the part again. Candidates have a two year window from the time they pass the first part to pass the other two parts of the exam.

Prepare for the EA Exam with the NAEA Online Self-Study Enrolled Agent Exam Preparation Course. NAEA members get Part 1 for free. Join today.

 

IRS Enrolled Agent Special Enrollment Examination (EA-SEE) New Testing Vendor

Beginning March 1, 2026, the IRS Enrolled Agent Special Enrollment Examination (EA-SEE) is no longer developed and administered by Prometric. The IRS has selected PSI Services as the new testing vendor for the EA-SEE. Registration and scheduling for the 2026 test cycle are expected to open on May 1, 2026, with testing expected to begin on July 1, 2026.

Candidates should check this page regularly for updates as additional registration, scheduling, and testing information becomes available. The IRS has also noted that some existing exam references may still reflect the prior Prometric process while the transition to PSI is underway.

For quick reference, here are the key details currently available:

  • New testing vendor: PSI Services
  • Registration and scheduling open: May 1, 2026
  • Testing begins: July 1, 2026
  • Testing format: PSI has announced access to U.S. test centers and remote online proctoring beginning in July 2026

Please continue to check the IRS Enrolled Agent pages for the latest official updates and candidate instructions.

Please visit PSI’s website to learn more about requirements and how to register for the SEE.