Remote vs test center
| Rule | Remote (online) | Test center |
|---|---|---|
| Room | Walled room, nobody else present | PSI center |
| Computer | Must install PSI Proctoring Platform; one monitor only | Provided |
| ID | Government photo ID; military ID not accepted | Government photo ID; military ID accepted with photo and signature |
| Water | Clear, unlabeled container with lid (inspected) | Not allowed in testing room |
| Scratch paper and calculator | Follow PSI remote rules | Paper, pencil and calculator provided |
| Recording | Webcam and desktop recorded during the session | Monitored on site |
Before you book remote
- Check PSI’s system requirements; a locked corporate laptop may block the software install.
- Clear the desk and walls; notes, phones and smart glasses are prohibited at all times, including breaks.
- Expect inspections at check-in and after breaks.
- International candidates can only test remotely (currently delayed).
All 3 parts, 900 questions, $149 once
Original questions weighted to the IRS content specifications, with explanations that cite the Code, Circular 230 and IRS publications. One payment, free access extension until you pass.
Frequently asked questions
Is the online EA exam the same as the test-center exam?
Yes, same content, length and scoring; only the delivery differs.
What can end a remote test automatically?
Violations such as another person entering the room or accessing prohibited materials. See the PSI Candidate Information Bulletin.
Sources
- IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)
- PSI - IRS Special Enrollment Examination (scheduling) (accessed 2026-09-23)