EA exam format: questions, timing and scoring
Each of the three EA exam parts has 100 multiple-choice questions: 85 scored and 15 unscored. You get 210 minutes of exam time. The test runs in three sections, with optional 10-minute breaks after questions 34 and 67. Review a section before submitting it: you cannot return to it.
- Per part
- 100 MCQs85 scored + 15 unscored
- Exam clock
- 3.5 hoursAllow about 4 hours of seat time.
- Section sizes
- 34 / 33 / 33Completed sections lock.
Section 1
Q1-34
34 questions · review before submit
- Optional
10-min break Section 2
Q35-67
33 questions · review before submit
- Optional
10-min break Section 3
Q68-100
33 questions · review before submit
210 minutes for questions. Scheduled breaks pause the clock for up to 10 minutes. A submitted section cannot be reopened.
The format, in one table
| Question | Answer |
|---|---|
| Does every part use the same format? | Yes. Individuals, Businesses and Representation all use MCQs. |
| Are there essays or simulations? | No. SEE questions have four answer options. |
| Is the exam open book? | No. Use only permitted testing resources, including the on-screen calculator. |
| What is the passing score? | 500 on the current PSI 200-800 scale. It is not a raw percentage. |
An exam part is not the same thing as a timed section
The SEE has three separately booked parts. Within the appointment for any one part, the 100 questions are divided into sections of 34, 33 and 33. These are navigation boundaries inside one sitting. They do not correspond to Individuals, Businesses and Representation, and they do not create three independent 210-minute allowances.
Within your current section, use the available review controls before submitting it. After submission, that section cannot be reopened. Your pacing plan therefore needs review time inside each section rather than a promise to revisit every uncertain answer at the end of the appointment.
The scheduled appointment allows additional time around the 210 minutes of examination time for activities such as the tutorial and survey. Use the tutorial to understand the controls before the scored work begins. The provided on-screen calculator and permitted working-note tools are part of the testing setup; the exam is closed book.
Build a pacing plan around section submission
Dividing 210 minutes by 100 questions gives 2.1 minutes per question on average. That is a planning calculation, not a time limit on each question. Shorter recall questions can leave room for longer calculations.
A final review of all 100 questions is not possible once earlier sections are locked. Put your review time inside each section. Practice the decision to submit, including checking unanswered items and any question you flagged.
| Practice checkpoint | Illustrative budget | Before submitting |
|---|---|---|
| Questions 1-34 | About 71 minutes, including review | Resolve flags in this section. |
| Questions 35-67 | About 69 minutes, including review | Check selections before the second lock. |
| Questions 68-100 | About 70 minutes, including review | Finish the remaining questions. |
Original worked example
You finish question 34 and still want to revisit question 12. Should you submit the section and use the break to think?
Review question 12 before submitting section one.
The break is a boundary after submission. An unresolved question in the previous section will no longer be available. The minute allocations above are editorial suggestions; adjust them using timed practice.
Read direct questions, incomplete sentences and EXCEPT questions differently
The candidate bulletin describes three common multiple-choice forms: a direct question, an incomplete sentence and an “all of the following except” question. Each still requires one best answer. Before calculating or recalling a rule, identify exactly what the stem asks for: an amount, a condition, a permitted action or the statement that does not belong.
For an incomplete sentence, read the completed sentence with each candidate answer. For an EXCEPT question, mark whether each option satisfies the rule before choosing the exception. This avoids selecting a familiar true statement simply because it looks reassuring. The examples below use exam-administration facts so you can practice the wording without introducing a new tax topic.
| Form | Original example | What to do |
|---|---|---|
| Direct question | When must you review a flagged question in section one? | Identify the action boundary: before submitting that section. |
| Incomplete sentence | After submitting section one, the candidate… | Complete the sentence with the applicable rule: cannot reopen that section. |
| EXCEPT | All are current exam-format facts EXCEPT: four answer choices; 100 questions; 210 minutes; all 100 questions are scored. | The exception is “all 100 questions are scored”: 15 are unscored. |
Original worked example
An EXCEPT question includes one statement you know is true. Is recognizing that statement enough to select it?
No. The task is to find the exception, so classify each statement against the stem.
Write a short label such as “find the false statement” before evaluating the options. This is a reading technique, not a separate scoring rule.
Interpret the result without inventing a pass percentage
The current bulletin sets the scaled passing threshold at 500 and describes a 200-800 scale. A passing report shows a passing designation rather than a numerical score. A failing report provides a scaled score and diagnostic feedback.
A practice-bank percentage is a result on that particular set of questions. It is not a conversion to the PSI scale. Use your misses to decide which rules need repair, and use fresh timed sets to check whether the repair transfers.
Turn a score report into a specific next study task
The current PSI scale is 200-800 with a passing threshold of 500. Older resources may describe a different testing provider or scale. Do not combine those numbers with the current bulletin, and do not divide a scaled score by the top of the scale to infer the percentage of questions answered correctly.
A pass report establishes the result for that part. An unsuccessful result includes a scaled score and diagnostic information to help guide preparation. Use that information alongside your own error log. A weak domain can contain several distinct problems: not knowing the rule, applying it to the wrong entity, missing a condition or losing time on a calculation.
Choose a repair that matches the problem. Rebuild the rule when explanations still feel unfamiliar; practice changed facts when you can recite the rule but cannot apply it; rehearse complete sections when your work is accurate untimed but breaks down under the clock. A higher percentage on a repeated practice set is not, by itself, evidence that the repair transfers to new questions.
Use a short sample for learning and a full mock for timing
A 20-question PDF can reveal unclear rules and weak explanations. At the simple exam-time average, 20 questions take about 42 minutes. That does not simulate the stamina, topic breadth or section submission of a full sitting.
For a full rehearsal, use 100 fresh questions for your selected part and practice the 34/33/33 section boundaries. Keep the study notes closed, then review the explanations after the timed attempt.
Common questions
- Are all 100 questions scored?
- No. There are 85 scored questions and 15 unscored experimental questions per part. Treat every question seriously; you are not given a list of the unscored items.
- Can I go back after a scheduled break?
- You cannot return to a completed section after submitting it. Review that section before moving on.
- Does 500 mean I need 62.5% correct?
- No. The 200-800 scale is a converted score, not the number or percentage of questions answered correctly.
- Do I get a separate 3.5 hours for each of the three sections?
- No. The 210-minute exam allowance covers the 100 questions in one examination part. The 34/33/33 sections are navigation boundaries within that sitting.
Sources and editorial notes
By MiloPrep editorial team. References checked 11 October 2026. Official references support the exam and administrative facts. Worked examples, schedules and study advice are original editorial material, not official SEE questions or guaranteed passing standards.
- PSI format and breaks, pages 17-21
- PSI scoring and carryover, page 43
- PSI candidate bulletin (28 August 2026)
- PSI multiple-choice question formats, page 28
MiloPrep is an independent study resource, not affiliated with or endorsed by the IRS, PSI or the named course providers. Their names and marks belong to their owners.