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Has the EA Exam
Changed Under PSI?

Analyzing Latest Trends & How PracExam Prepares You

PracExam TeamยทSeptember 22, 2026ยท4 min readยทExam News
Card: what EA candidates say about the exam questions since the move to PSI.
Drawn from candidates writing up their exams in public EA communities.

Since the EA exam administrator transitioned to PSI, candidate communities have been filled with feedback stating that โ€œquestions have gotten longerโ€ and โ€œa single question feels like itโ€™s testing four concepts at once.โ€ While tax laws themselves have not changed, the format and presentation of the questions have clearly evolved.

Based on real candidate feedback, here are the 4 key trend shifts observed in the PSI exam environmentโ€”and how PracExamโ€™s learning solutions are built to address them.

4 Exam Trends Reported by Test-Takers

Multi-Layered Combo Scenarios

Instead of simple, direct questions asking for the requirements of a specific form, questions now present short client case studies. Candidates must simultaneously apply Dependency rules + AGI phase-outs + Tax credit qualifications to arrive at the correct answer.

Irrelevant โ€œDistractorโ€ Information

This is the main reason question prompts feel significantly longer. Prompts often include financial figures or background details that do not factor into the actual tax calculation. Rapidly identifying what to keep and what to ignore has become essential for effective time management.

Consolidated Scenario-Based Questions

In place of five separate short-form questions that tested individual exception rules, candidates now encounter single, comprehensive questions that present multiple facts at onceโ€”asking, for example, โ€œWhat is the total amount exempt from the 10% penalty?โ€

Chain-Reaction Reasoning

Questions no longer stop at calculating Schedule C Net Profit. They go a step further to test whether you understand how that net profit directly impacts Self-Employment Tax and, ultimately, the taxpayerโ€™s final AGI.

How PracExam Is Built for the New PSI Style

PracExam moves away from simple memorization drills, providing 5,431 practice questions structured around real-world client scenarios aligned with official IRS blueprints.

See It for Yourself (Pop Quiz)

Rather than just reading about it, experience the format firsthand. Try our free PracExam Pop Quiz to see how our scenario-focused questions and choice-by-choice breakdowns prepare you for the PSI exam style.

See for yourself

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