Primary-source guidance
How is the EA exam scored?
Each SEE part has 100 questions: 85 scored and 15 experimental questions that are not scored. PSI converts the number answered correctly to a 200–800 scaled score, and the IRS has set 500 as the passing standard. Passing reports show only a pass designation; failing reports show a scaled score from 200 to 500 plus diagnostic information.
Written and author-reviewed by Pankaj EA Exam Master. Last reviewed 2026-08-24.
Raw performance becomes a scaled result
The current PSI bulletin says a candidate’s number of correct answers is converted to a scale from 200 to 800. The IRS has set 500 as the scaled passing score. This 2026 scale is materially different from older articles that still describe prior provider score scales.
Scaling is not the same as a simple percentage. A score of 500 should not be interpreted as 50%, and the 15 experimental questions do not contribute to the score. Because experimental questions are mixed into the examination without identification, candidates should answer all 100 questions seriously.
What appears on the score report?
| Outcome | What the current bulletin says is reported |
|---|---|
| Pass | A passing designation, not a numeric score, plus diagnostic information for possible professional development |
| Fail | A scaled score between 200 and 500, plus diagnostic information to guide future preparation |
A passing result certifies that the IRS standard was met; it does not rank candidates by “how qualified” they are. After all three parts are passed, the candidate may apply for enrollment, subject to the application and suitability requirements.
How to interpret mock-exam scores
A commercial mock-exam percentage is not an official scaled SEE score. It can reveal readiness trends—accuracy, pacing, weak domains and endurance—but it cannot guarantee a PSI result or reproduce the IRS scaling method. Avoid providers that convert a raw mock percentage into a claimed official score without an authorised methodology.
Use mock results as a diagnostic cycle: review errors, trace each issue to current authority, repair the underlying concept, then retest under time pressure. Enrolled Mastery’s mock results remain preparation data, not an IRS score report.
Carryover after a pass
Passing credit generally carries for three years from the date each part was passed. The PSI bulletin gives examples and specific transition extensions. Always calculate your deadline from the official result and current bulletin rather than assuming all three credits expire on one common date.
Official primary sources
- PSI — 2026 IRS SEE Candidate Information Bulletin
- IRS — SEE content and scoring FAQs
- IRS — Official SEE sample questions
Enrolled Mastery is an independent examination-preparation provider and is not affiliated with the IRS or PSI Services. Bookings are for mock exams only, not official IRS SEE appointments.