EA exam preparation tips for mastering the 2026 test format

If you're thinking about becoming an enrolled agent (EA), the exam is easier to tackle once you know what the current testing cycle expects. The three-part structure hasn’t changed. What has changed is how the exam is administered and scored.

NATP's preferred EA review provider, Gleim, has updated its EA Exam Guide for the new PSI testing cycle. The guide explains the current exam rules and shows how to turn them into a study plan using the Gleim system.

What's on the EA exam?

The Special Enrollment Examination (SEE) has three parts: Individuals; Businesses; and Representation, Practices and Procedures.

For a closer look at what each part tests, page 10 of Gleim’s EA Exam Guide breaks down the number of questions by topic category.

You can take the parts in any order, and a passing score generally remains valid for three years from the testing date.

For the 2026-2027 testing cycle, PSI Services replaced Prometric as the exam administrator. Domestic testing runs from July 1, 2026, through Feb. 28, 2027; the fee is $317 per part. Candidates can test at a PSI testing center or choose online proctoring if their computer and testing space meet PSI requirements.

Each part contains 100 multiple-choice questions, with 85 scored and 15 experimental. Each part takes 3.5 hours. The questions are divided into sections, with optional breaks after the first two; once you submit a section, you cannot return to it.

The 2026 cycle tests federal tax law in effect through Dec. 31, 2025. Gleim notes that this includes One Big Beautiful Bill Act (OBBBA) provisions applicable to tax year 2025.

A scaled score of 500 is required to pass on a 200-to-800 scale. If you don’t pass, your score report includes diagnostic information that can guide your next round of study.

How to study for the EA exam

Don't wait until you feel as though you “know tax” before answering practice questions. Make multiple-choice questions part of your studying from the start. Working them repeatedly reinforces the rules while teaching you how they're tested.

Use missed questions as a map. If one topic keeps slowing you down, spend more time there rather than rereading material you already know. For a rule that refuses to stick, a mnemonic device or familiar client fact pattern may make it easier to retrieve later.

Practice under time pressure, too. Gleim recommends getting comfortable with roughly 1.5 minutes per question. Because submitted sections are locked, practice reviewing flagged questions before moving on to the next section.

Build a realistic study schedule

Gleim's study-time estimates give you a starting point for building a schedule for each part.

These estimates are a baseline only; your tax background and familiarity with the material may change how much time you need.

Because the parts can be taken in any order, you can choose which one to take first and when to schedule the others. Starting with familiar material may help you pass a part early and build momentum. If you prefer to tackle the harder material first, you can get that work out of the way while your study energy is fresh.

Check your exam readiness before scheduling

Before booking a part, ask yourself:

• Am I studying law that is testable for the 2026 cycle?
• Can I complete practice questions at a pace that leaves time to review each section?
• Do I understand how the PSI exam sections and breaks work?
• Have I worked enough multiple-choice questions that the format feels familiar rather than distracting?

Once the material feels familiar, take a full Gleim Mock Exam. Gleim says its Mock Exams simulate the EA test-taking experience, including its timing and scoring. Its EA Review Course also uses an interface designed to create an authentic exam-day experience, so you can practice navigating questions and managing your time before test day.

The goal is to know the material and make the testing process feel familiar enough that you can focus on choosing the best answer from the information given.

NATP members receive the Gleim EA Test Bank and Digital Book for Part 1 as a member benefit and receive discounts on additional Gleim EA review materials. The updated Gleim EA Exam Guide is a good place to start. From there, use the test bank and mock-exam tools to build a study plan that fits you.