The Enrolled Agent exam, officially the Special Enrollment Examination (SEE), has changed this year in ways that matter to every candidate in India. This summary follows the IRS's own guidance, last updated on 27 August 2026.
What changed
- A new exam provider. Scheduling, testing and score reports are now handled by PSI.
- The testing window. For candidates in the United States the current window runs from 1 July 2026 to 28 February 2027. As before, there is no testing in March and April while the exam is updated for new tax law.
- The fee. Each part costs $317, paid when you book. It is non-refundable and non-transferable.
What it means for candidates in India
- Remote testing only. The IRS states that there is no in-person international testing. Candidates outside the United States take the exam by remote proctoring.
- International testing is delayed. Scheduling for international candidates was expected to open on 1 September 2026. The IRS has said this is delayed and that new start dates have not been set, so check the IRS page before you plan an exam date.
- Your passed parts are protected. Passed parts normally stay valid for three years. For international candidates, the IRS says this period is extended until international testing resumes.
What stayed the same
- Three parts: Individuals; Businesses; and Representation, Practices and Procedures.
- Each part has 100 questions, of which 85 are scored, and lasts 3.5 hours.
- You need a Preparer Tax Identification Number (PTIN) before you can book.
What to do now
- Get your PTIN if you do not have one, so you can book as soon as scheduling opens.
- Keep studying. A delay is extra preparation time; aim to be exam-ready for Part 1 the day booking opens.
- Check the official pages weekly for the new international start date.
- Set up for a remote exam: a quiet room, a reliable computer and a stable internet connection.
ISLA ProHub coaches all three EA parts, online and offline. See the Enrolled Agent course or book free counselling.
Official sources: IRS Enrolled Agent FAQ and the PSI candidate page.
Last checked on 13 October 2026. Exam bodies change dates and rules, so confirm on the official page before you pay or book.