Remote or test center?
| Remote | PSI test center | |
|---|---|---|
| Who can use it | Candidates physically in the US | US only |
| Notes | Electronic whiteboard on screen, no paper | Scratch paper and pencil provided |
| Water | Allowed in a clear, unlabeled container with a lid | Not allowed in the testing room |
| Unscheduled breaks | Not allowed. Leaving the camera view ends the test | Allowed, but the clock keeps running |
| Military ID | Not accepted | Accepted |
Rules for testing at home
- You’re watched by video and audio for the whole exam.
- No one else, including pets, can be in the room.
- No phones, watches, notes, other computers or smart glasses. You may have to show your glasses to the proctor.
- No earplugs or headphones, and no large jewelry.
- You can take the two scheduled 10-minute breaks, but you must check back in with the proctor before the time runs out.
Online prep courses
Most EA review courses are online: video lessons, question banks and mock exams you use in a browser or app. Full courses we checked in October 2026 cost about $499 to $799, and several offer a free trial. See where to learn for the comparison.
Whatever you use, make sure it covers the current window. Exams from July 2026 to February 2027 test the law as of December 31, 2025.
Explore
Everything else, in one place
Sources: PSI, IRS and 1 more. Checked October 2026.
- PSI: SEE Candidate Information Bulletin ↗
- PSI: IRS Special Enrollment Examination ↗
- IRS: Enrolled agents frequently asked questions ↗
Rules and fees can change, so check the official site before your test.