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It explains how to reschedule with the correct channels, fees, and consequences for missing or arriving late, then describes where computer-based exams are administered. The document details scoring confidentiality, scaled-score ranges, passing thresholds, and diagnostic topic areas, followed by an overview of Part 2 exam sections and corresponding Gleim/Hasselback study units.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/preparing-for-and-taking-the-irs-enrolled-agent-examination-394488/394488/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/preparing-for-and-taking-the-irs-enrolled-agent-examination-394488/394488.png","ImageObject",300,407,{"name":92,"@type":93},"dbqoiu","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":52},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Which tax law is tested during a given EA testing window?","Question",{"text":112,"@type":113},"Each EA exam year tests tax law in effect the previous December 31. For example, the May 1, 2009–February 28, 2010 window tests law in effect December 31, 2008.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What options and fees apply when rescheduling the EA exam?",{"text":117,"@type":113},"Rescheduling must be done online at Prometric or by phone, not by fax, email, or voice mail. There is no fee if rescheduled at least 30 days prior; a $35 fee applies 5–29 days prior; and if rescheduled less than 5 days before, the full $97 fee is paid again.",{"name":119,"@type":110,"acceptedAnswer":120},"How are EA exam scores handled and what determines passing?",{"text":121,"@type":113},"Scores are confidential and shown on-screen at the end of the exam, followed by a printed score report. For a passing exam, the report shows a passing designation only, using a scaled passing score of 105; failing reports include a scaled score between 40 and 104 plus diagnostic topic areas for improvement.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},394488,1790934772,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":52,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":81,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":39,"preview_page_count":4},3985747862462,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Preparing for and Taking the IRS Enrolled Agent Examination 11  \nIRS Study Material  \nEach testing year’s EA exam (up through February of the following year) covers the tax law in effect the previous December 31 . For example, the May 1, 2009-February 28, 2010, testing window will test tax law in effect December 31, 2008 .  \nIn studying for the examination, candidates may wish to refer to the Internal Revenue Code, Circular 230 (reproduced in Appendix A of EA Review: Part 3), IRS publications, and IRS tax forms and accompanying instructions, which can be found by going to www.irs.gov and clicking on “Tax Professionals” and then “Enrolled Agents.” This material may also be ordered from the IRS as a CD-ROM. You may order the Federal Tax Products CD-ROM (Publication 1796) by calling 877-233-6767. The CD cost is $30 . There is an additional $5 handling fee if ordered by phone, fax, or mail. To avoid the handling fee, the CD can be ordered [via the Web at www.ntis.gov. Use these](via the Web at www.ntis.gov. Use these) IRS publications as references to the Gleim/Hasselback EA Review system.  \nHow to Reschedule the EA Examination  \nRescheduling an examination must [be done online at www.prometric.com/irs or](be done online at www.prometric.com/irs or) by calling 800-306-3926. You cannot reschedule an examination by fax, email, or voice mail. There is no fee if rescheduled at least 30 days prior to the scheduled date. A $35 fee applies if rescheduled 5 to 29 days before the scheduled date. If an examination date is rescheduled less than 5 days before the scheduled date, the full $97 fee must be paid again (the same fee applies for absenteeism) .  \nNOTE: If you miss your appointment or arrive late and are not allowed to test, your entire examination fee will be forfeited, and you must pay $97 to schedule a new appointment.  \nExamination Sites  \nExaminations are administered by computer at a Prometric Testing Center. Currently, the EA examination is given at nearly 300 Prometric testing centers located across the United States and internationally. Test centers are located in most major metropolitan areas. A complete list of these testing centers, addresses, and driving directions is located [at www.prometric.com/irs. Choose Test](at www.prometric.com/irs. Choose Test)[ ](at www.prometric.com/irs. Choose Test)Sites from the list at left and then choose Locate a Test Site. Most locations are open on Saturdaysand some locations are open on Sundays and evenings.  \nIf you require testing accommodations under the Americans with Disabilities Act, call Prometric at 888-226-9406 to obtain an accommodation request form.  \nGrading Examinations and Notifying Candidates  \nExamination scores are confidential and will be revealed only to the candidate and the IRS.  \nScores will be shown on screen at the end of the examination, and the candidate will receive a printed score report before leaving the test site.  \nScaled scores are determined by calculating the number of questions answered correctly from the total number of questions in the examination and converting to a scale that ranges from 40 to 130 .  \nFor a passing exam, the score report will only show a passing designation. It will not show ascore. The IRS has set the scaled passing score at 105 (approximately 70%), which corresponds to a minimum level of knowledge deemed acceptable by those persons who will be practicing before the IRS.  \nFor a failing exam, the score report will show a scaled score between 40 and 104 . In addition, diagnostic information detailing the topic area(s) in which the candidate needs improvement is provided. This information will assist the candidate with future exam preparation.  \nCopyright © 2009 Gleim Publications, Inc. and/or Gleim Internet, Inc. All rights reserved. Duplication prohibited.  \n12 Preparing for and Taking the IRS Enrolled Agent Examination  \nThe “Topic Area” of the score report is based on the exam sections for that part. The exam sections for Part","cbCaitqzFi0TFkwi","https://ap.wps.com/l/cbCaitqzFi0TFkwi","pdf",198157,"English","# How the EA Exam Is Scheduled\n## Tax-law coverage by testing window\n# How to Reschedule the EA Examination\n## Online vs phone requirements\n## Fees and forfeiture rules\n# Examination Sites\n## Prometric testing centers\n## ADA accommodations\n# Grading Examinations and Notifying Candidates\n## Score confidentiality and reporting\n## Scaled scores and passing criteria\n## Diagnostic information\n# Part 2 Topic Areas and Study Units\n## Exam Section 1: Businesses\n## Exam Section 2: Business Financial Information\n## Exam Section 3: Specialized Returns and Taxpayers","[{\"question\":\"Which tax law is tested during a given EA testing window?\",\"answer\":\"Each EA exam year tests tax law in effect the previous December 31. For example, the May 1, 2009–February 28, 2010 window tests law in effect December 31, 2008.\"},{\"question\":\"What options and fees apply when rescheduling the EA exam?\",\"answer\":\"Rescheduling must be done online at Prometric or by phone, not by fax, email, or voice mail. There is no fee if rescheduled at least 30 days prior; a $35 fee applies 5–29 days prior; and if rescheduled less than 5 days before, the full $97 fee is paid again.\"},{\"question\":\"How are EA exam scores handled and what determines passing?\",\"answer\":\"Scores are confidential and shown on-screen at the end of the exam, followed by a printed score report. For a passing exam, the report shows a passing designation only, using a scaled passing score of 105; failing reports include a scaled score between 40 and 104 plus diagnostic topic areas for improvement.\"}]","Preparing for and Taking the IRS Enrolled Agent Examination | PDF",1790404212]