In late 2025, the IRS announced that proctoring of the Special Enrollment Exam (SEE) would no longer be administered by Prometric. Beginning with the 2026-2027 exam cycle, exams will be proctored by PSI.
Exams can be scheduled now at the PSI website here. Test dates are available beginning July 1, 2026.
PSI won’t simply be stepping in to administer the old Prometric exam. They’ll be writing this year’s test from scratch. This, coupled with the law changes brought about by the One Big Beautiful Bill Act, means that this year’s exam and the examinee experience will likely look very different than exams past.
You may have seen an announcement from the IRS that the cost of the exam was going down. Before you get too excited, there is some nuance here. The IRS fee for the exam is going down; however, the remaining part of the cost, set by the proctor, is actually going up. The fee for each part of the exam is $317, a substantial increase over last year’s fee.
The other big news this year is that the SEE will be available for remote testing. Previously, exams were only available at in-person testing centers. In-person exams are still available, and if you don’t have access to a clutter-free testing space at your home or office, the in-person option may be preferable.
Remote test-takers will need:
- A laptop or desktop computer meeting system requirements
- Webcam, speakers, and microphone
- Stable broadband internet connection
If the room scan reveals electronic devices, notes, drinks, or other items, like tissues, on the desk or work area, these items will need to be removed. Remote test-takers will be required to keep their hands visible at all times and are forbidden to talk or mouth words during the exam. No earplugs or noise-cancelling headphones are allowed for remote exams.
In-person test-takers will continue to be provided with scratch paper and pencil, though it seems that handheld calculators will no longer be provided and only onscreen calculators will be available. For those taking the exam remotely, no scratch paper will be allowed. Instead, notes can be made on an electronic whiteboard.
There seems to be some relaxing of the rules around jewelry for the new testing facilities. In previous years, test-takers were barred from any jewelry besides a wedding ring or religious items. Updated information suggests that jewelry is allowed, but all items must remain on the individual’s person for the entirety of the exam, provided it is not large enough to conceal a recording device.
Also new for this year, water will be allowed in the testing room. Water must be in a clear, label-free container with a top or lid, and will be inspected to make sure there is nothing written on the top or lid.
Despite all the shake-ups, there are some areas that will likely remain consistent.
Questions are multiple-choice, and there are generally three formats that are used:
- Direct question
- Incomplete sentence, or fill-in-the-blank
- All of the following, EXCEPT
Not all questions carry the same values, and there are 15 “experimental questions” on the exam which will not count toward the final score. This means that out of the 100 questions, only 85 have a points value.
Exams are scored on a scale that ranges from 200 to 800 points, with a passing score set at 500. This is a change from prior years, when a passing score was 105. Test-takers who pass the exam will not receive a score but will get a report with diagnostic information indicating areas that may need further study and development.
For a detailed breakdown of the topics covered in each section of the exam, PSI offers this reference.
If you’re looking for resources to prepare to take the exam, our Enrolled Agent Bootcamp will give you the skills to tackle the test and succeed.